LATE SMT.MAMTA GOYAL, THROUGH HER LEGAL HEIR, SH. SHASHANK GOYAL,AGRA vs. ITO WARD-39(1), NEW DELHI

ORDER This appeal filed by the assessee is directed against the order of the CIT(A)-13, New Delhi, dated 26.07.2019 pertaining to Assessment Year 2015-16.

2. The grounds of appeal read as under:-

1) The order of the Ld. Commissioner of Income Tax (Appeals) -XIII, New Delhi as well as the Ld. AO is bad in law, wrong on the facts and against the principles of natural 2) That on the facts and in the circumstances of the case, the Ld. Assessing Officer at the outset has erred in issuance of notice and thereby framing a consequential assessment on a deceased person and therefore the order is bad in law and needs to be quashed. 3) That on the facts and in the circumstances of the case, the order of the Ld. CIT (Appeals) and Assessing Officer is against the legal principles of audi alteram partem and therefore the order is bad in law and needs to be quashed.

4) That on the facts and in the circumstances of the case, the Ld. Assessing Officer and the Ld. CIT(A) have erred in making the arbitrary addition which needs to be deleted. 5) That on the facts and in the circumstances of the case and without prejudice to the above, the issuance of notice u/s 143(2) of the act and the consequential assessment is bad in law and thus void-ab- initio. 6) That on the facts and in the circumstances of the case and without prejudice to the above, the order of the Ld. Assessing Officer is bad in law as the opportunity of cross examination was not provided to the appellant despite of the fact that cross- examination is the sine qua non of due process of taking evidences and no adverse inference can be drawn against a party unless the party is put on a notice of the case made out against him/her. 7) That on the facts and in the circumstances of the case and without prejudice to the above, the order of the Ld. Assessing Officer is devoid of the principles of natural justice as the arbitrary concocted material/information has been used against the appellant without providing the appellant the contents of all such material, both oral and documentary, so that it can prepare to meet the case against it. 8) That on the facts and in the circumstances of the case, even otherwise, the addition so made and sustained by the CIT(A) is wrong, illegal .totally baseless and without any merits keeping in view the facts of the case, the submissions of the appellant ,the relevant law and the judicial pronouncements. 9) That on the facts and circumstances of the case, the Ld. Assessing Officer has erred in law in arbitrarily levying the interest under section 234A, 234B and 234C of the act and initiating penalty proceedings u/s 271 (1)(c) of the Act particularly when the appellant had neither concealed any particulars of income nor had any intention to evade any tax or furnished any inaccurate particulars of income .