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TMI Blog2024 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-19. The assessee has assailed the impugned order on the following grounds of appeal: "GROUND NO.I 1. That the ex-parte Appellate Order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi ("the Ld.CIT(A)') under section 250 of the Income Tax Act, 1961 ("the Act') is highly unjustified, bad in law, without providing reasonable opportunity of being heard, against the principles of natural justice and not in accordance with the provisions of law. It is prayed that the Appellate Order passed under section 250 of the Act may please be cancelled/set-aside on this ground alone. GROUND NO. II 2. On the facts and in the circumstances of the case as well as in law, the Ld.CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. 147 r.w.s. 144B may please be quashed and cancelled in limine. (II) That the Order passed u/s. 148A(d) and the corresponding reopening notice issued u/s. 148 on 30th March, 2022 has been issued by the Ld.JAO and not by the Faceless Assessing Officer ("the Ld.FAO') thereby violating the mandatory provisions enshrined u/s. 151A of the Act r. w. the Notification/Scheme issued by the Hon'ble CBDT w.e.f 29/03/2022 hence, the Order passed u/s. 148A(d), reopening notice u/s. 148 and consequential re-assessment proceedings is highly illegal, bad in law, void ab initio, without jurisdiction and unsustainable hence, it is earnestly requested that the assessment order passed u/s. 147 r.w.s. 144B may please be quashed and cancelled in lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipts (PAN : AEYPK1535L), but had not filed his return of income for the year under consideration, initiated proceedings u/s. 147 of the Act. Notice u/s. 148 of the Act, dated 30.03.2022 was issued by the A.O. 3. The assessee in compliance to the notice issued u/s. 148 of the Act filed his return of income declaring an income of Rs. 2,38,990/-, which included viz. (i) 8% of the contract receipts of Rs. 4,42,862/- : Rs. 35,429/-; (ii) commission income from the bank transactions @ 0.3 to 0.4% of Rs. 4,65,77,734/-: Rs. 1,88,310/-; and (iii) miscellaneous interest and other receipts: Rs. 15,250/-. The A.O directed the assessee to submit the reconciliation of his income with the total credits in his bank account maintained with Indusind bank a/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal before the CIT(Appeals) but without success. As the assessee despite having been afforded sufficient opportunity had failed to participate in the proceedings before the CIT(Appeals), therefore, the latter was constrained to dismiss the appeal vide an ex-parte order. 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before the tribunal. 6. I have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 7. As observed by me hereinabove, the CIT(Appeals) had disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanation to sub-s. (2) of s. 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus once an assessee files ..... X X X X Extracts X X X X X X X X Extracts X X X X
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