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TMI Blog2025 (1) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also observed that the AO had rejected the contentions of the assessee without making any verification and investigation of facts. With respect to 11 donors from whom the assessee has claimed to have received gifts were never summoned by the AO u/s 131 nor information was called u/s 133(6) from these donors, and plea of the assessee was outrightly rejected by the AO. Similarly, other contentions of the assessee were rejected by the AO without making further enquiries/verifications. It is claimed that even reasons for re-opening of assessment were not provided by the AO, and even notices u/s 143(2) were not issued. In the fitness of the things and in the interest of justice and fairness to both the parties, since the matter requires inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) were issued by the Assessing Officer to the assessee. Assessee filed written submissions by email along with bank statement, capital account, cash book, bank book etc. as well as copy of return of income filed earlier for the impugned assessment year with the department wherein the income of Rs. 1,85,940/- was declared. Father of the assessee Shri Nitya Prakash Sharma appeared before the Assessing Officer. It was explained that the Assessee was engaged in the business of catering. Assessee explained that the cash deposit in the bank account of Rs. 10,89,150/- was from old savings, gifts received as well as income from business. The assessee explained that he has purchased only one property for Rs. 12,31,000/- and payment was made from Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letters dated 26.02.2019 and 16.09.2022 after completion of re-assessment, which are placed on record vide acknowledgement No. 171061810231 dated 26.02.2019 and 521712210222 dated 21.09.2022, seeking copies of order sheet entries along with all the replies filed by the assessee with the department during the course of assessment proceedings. It is the say of ld. Counsel for the assessee that even the reasons recorded for reopening of the assessment were not provided by the Assessing Officer. It was submitted that even notice u/s. 143(2) was not issued to the assessee. The assessee wanted to have the copies of the order sheet entries of the proceedings before the Assessing Officer as well as replies filed by his father during reassessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AO to the assessee during the course of reassessment proceedings. Assessee s father appeared before the Assessing Officer and filed various details as well as written submissions, bank statement, capital account, cash book, bank book and return of income filed with Revenue for the impugned assessment year, as is discernible from the assessment order. It could not be seen whether the assessee filed return in response to notice u/s. 148 of the Act or whether notice u/s. 143(2) was issued by the Assessing Officer. The assessee has raised an issue that the reasons for re-opening of the assessment were not provided to the assessee as well as notice u/s. 143(2) was not issued by the Assessing Officer. It is also claimed by the assessee that fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Section 147 by the AO, and the same is not adjudicated by ld. CIT(A). No enquiries were made by ld. CIT(A) before dismissing the appeal of the assessee, and even assessment records were not called by ld. CIT(A). It is true that the assessee on its part also did not comply with the notices issued by ld. CIT(A) during appellate proceedings. The ld. CIT(A) has to state point for determination, his decision and reasons thereof. The ld. CIT(A) passed an ex-parte order in limine without deciding the issues arising in appeal on merits. Even legal issues were not adjudicated by ld. CIT(A). The appellate order passed by ld. CIT(A) is clearly in violation of Section 250(6). The appellate order passed by ld. CIT(A) is not final, as it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has not submitted details/documents is not sufficient. The ld. CIT(A) is not toothless as his powers are co-terminus with the powers of the AO., which even includes power of enhancement. It is equally true that the assessee also did not complied with the notices issued by ld. CIT(A) and did not file the requisite details/documents during appellate proceedings to support his contentions. It is also observed that the AO had rejected the contentions of the assessee without making any verification and investigation of facts. With respect to 11 donors from whom the assessee has claimed to have received gifts were never summoned by the AO u/s 131 nor information was called u/s 133(6) from these donors, and plea of the assessee was outrightly r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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