BIMLA DEVI D/O SHRI PHOOL CHAND,HARYANA vs. ITO WARD-1, HARYANA

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 23/01/2019 passed by CIT(A)-Hisar, for Assessment Year 2009-10.

“1. That both the initiation of proceedings under section 147 of the Act and, completion of assessment under section 147/143(3) of the Act were without jurisdiction and hence deserve to be quashed as such. 1.1 That since there was no specific relevant, reliable and tangible material on record to form a “reason to believe” that income of the appellant had escaped assessment and in view thereof the proceedings initiated are illegal u/s 147 of the Act, untenable and therefore unsustainable. 1.2 That reasons were recorded mechanically without application of mind and therefore do not constitute valid “reason to believe” for assumption of jurisdiction u/s 147 of the Act. 1.3 That in absence of any valid approval obtained under section 151 of the Act, initiation of proceedings u/s 147 of the Act and assessment framed u/s 147/143(3) of the Act are invalid and deserve to be quashed as such.

2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in disposing off the appeal ex-partee without granting any fair opportunity of being heard to the appellant. 2.1 That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that there was reasonable cause for the appellant for not causing appearance on the dates fixed for hearing and as such disposal of the appeal without granting fair, meaningful and proper opportunity is untenable. 2.2. That even otherwise, an order passed in limini without effectively disposing of the grounds raised

by the appellant is in infraction of section 250(6) of the Act and as such, order so made is otherwise too illegal, invalid and a vitiated order.

3. That the learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in upholding the addition of Rs. 12,00,000/- representing alleged unexplained deposits in the bank account of the appellant. PRAYER: It is therefore prayed that, it be held that order disposing of the appeal expartee by the learned Commissioner of Income Tax (Appeals) be set-aside. It is further prayed that assessment made by the learned Assessing Officer and sustained by the learned Commissioner of Income Tax (Appeals) deserves to be quashed as such. It is also prayed that, addition made and sustained by the learned Commissioner of Income Tax (Appeals) may kindly be deleted and, appeal of the appellant be allowed”