FORWEST ESTATES PRIVATE LIMITED,NEW DELHI vs. ITO ,WARD-32(4), NEW DELHI

This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 11.02.2020 pertaining to A.Y. 2011-12.

1.)The Ld. CIT (A) erred in passing the impugned ex-parte order dismissing the appeal of the Appellant without granting an effective hearing and the order of dismissal is liable to be quashed.

2.) On the facts and in the circumstances of the case the impugned order passed by the authorities below is illegal without jurisdiction, violative of natural justices without fair and objective application of mind to the facts of the case and the law applicable and without being guided by the binding decisions of courts and tribunals and hence liable to be set aside and quashed and declared non est in law.

3.)The authorities below alleged to pass the order under mistaken identity of non-existing assessee as the PAN itself speaks that it is of partnership firm and here the assessee is Private Limited Company hence all the proceedings and orders passed under a mistaken non existing identity is liable to be set aside.

4.)That having regard to the facts and circumstances of the case, the authorities below had erred in framing impugned assessment order without assuming jurisdiction as law and without complying with the mandatory conditions of section 147 to 153 of the Income Tax Act, 1961 and reopening of the case is bad in law and beyond the jurisdiction of the Ld. A.O.

5.)The illegal additions made by the authorities below under mistaken identity of wrong PAN for non-filing of ITR, cannot be sustained both on facts and in law and must be vacated.

6.)The order u/s 144 passed without jurisdiction and authorities below is also wrong in raising illegal demands of tax, interest and penalties mechanically and perversely and all the demands as well as penalty notice be quashed.

7.)The Order passed without issue / service of Notice u/s 148 is illegal and of and void ab initio and cannot be sustained both on facts and in law and must be vacated.

8.)The Order passed without issue of mandatory statutory Notice u/s 143(2) is also illegal and cannot sustain both on facts and in law and must be vacated.

9.)The Additions made of Rs. 14,69,107/- (Rs. 14,50,000/- for Time deposit and 19107 for interest credited by HDFC) without any basis and without application of mind cannot be sustained both on facts and in law.

10.) That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing arid all the above grounds are without prejudice to each other.

3. A perusal of the assessment order show that it was framed ex-parte u/s. 144 of the Act and the CIT(A) has dismissed the appeal exparte in limine.

4. On these facts it deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal considering the merits of the case after giving a reasonable and sufficient opportunity of being heard to the assessee.

Sd/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* Date:-14.09.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 14.09.2021 14.09.2021 Date on which the typed draft is placed before the dictating Member 14.09.2021 Date on which the typed draft is placed before the Other member 14.09.2021 Date on which the approved draft comes to the Sr.PS/PS 14.09.2021 Date on which the fair order is placed before the Dictating Member for Pronouncement 14.09.2021 Date on which the fair order comes back to the Sr. PS/ PS 14.09.2021 Date on which the final order is uploaded on the website of ITAT 14.09.2021 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order

Date of dispatch of the Order