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आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2010-11 Shri Darshan Singh बनाम The ITO S/o Shri Dalip Singh Ward-3(5) H.No. 81, Doctor Enclave, Ludhiana Near Gill Atta Chakki, Sidhwan Bet, Ludhiana "थायी लेखा सं./PAN NO: DKFPS5499B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : None (Adj. Application of Shri Pankaj Bhalla, C.A) राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 09/04/2024 उदघोषणा क" तारीख/Date of Pronouncement : 10/04/2024 आदेश/Order
PER VIKRAM SINGH YADAV, AM
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Ludhiana dt. 05/03/2019 pertaining to Assessment Year 2010-11.
In the present appeal, the assessee has taken the following grounds of appeal:
1) That the Ld. C.I.T.(A)-1, Ludhiana, has wrongly passed the order u/s 250(6) of the Income Tax Act, 1961 against law and facts of the case. 2) That the Ld. CIT(A)-1 has erred in law & facts in issuing notice without taking mandatory approval as required in law in violation of section 151 of the Act. 3) That the assessment framed u/s 148 is without valid service of notice u/s 148, thus is void abnitio. 4) That the Ld. CIT(A)-1 failed to provide reasons recorded, despite request by the assessee, thus the assessment framed is illegal and bad in eyes of law. 5) That the notice u/s 148 of the Income Tax Act, 1961 are issued on the basis of "reasons to believe', which are issued without 'sufficient material' and without application of mind' and are thus invalid.
6) That the Ld. CIT (A), Ludhiana erred in law and facts of the case in making the addition of Rs. 25,40,000/-on account of unexplained investment u/s.69 of the Act, without any base & reasons thereof. 7) That the Ld. CIT(A), Ludhiana has also wrongly initiated penalty proceedings u/s 271(l)(c) of the Income Tax Act, 1961. 8) That the Appellant craves, leave to vary, alter or add any grounds of appeal
3. None appeared on behalf of the assessee however an adjournment application has been received through email from Shri Pankaj Bhalla, C.A stating that due to severe ill-health of the assessee, some more time is required to prepare the matter, hence the matter may be adjourned at the future date. However there is nothing on record to support the said prayer to reasonably demonstrate the ill-health of the assessee and in view of the same, the adjournment request cannot be acceded to.
Further, considering the facts that the matter is pending since 2021 and has been adjourned from time to time, it was decided to hear the Ld. DR and decide the matter based on material available on record.
At the outset, it is noted that there is a delay in filing the present appeal by 06 days and considering the application so filed by the assessee alongwith the affidavit, I find that there was a reasonable cause for the delay in filing the present appeal which is hereby condoned and the appeal is admitted for adjudication.
In his grounds of appeal, it is noted that in Ground No. 2, the assessee has challenged the action of the AO in terms of issuance of notice under section 148 without taking mandatory approval as required under section 151 of the Act. I find that the assessee has taken the said ground of appeal before the Ld. CIT(A) as well, however there is no finding recorded by the Ld. CIT(A) in this regard.
7. It is further noted that in Ground No. 3, the assessee has challenged the service of notice under section 148 of the Act. In Ground No. 4, the assessee has challenged non-furnishing of the reasons so recorded before issuance of notice under section 148 despite the request made by the assessee. In Ground No. 5, the assessee has challenged the issuance of notice without sufficient material and without application of mind on the part of the AO.
I find that all these grounds are legal ground and are raised for the first time before the Tribunal and being the legal grounds, the same are hereby admitted in view of the decision of the Hon’ble Supreme Court in case of NTPC vs. CIT 229 ITR 383. Further given that the same have been raised for the first time before the Tribunal and I do not have the benefit of the findings of the Ld. CIT(A) in this regard, I accordingly deem it appropriate that the matter be set aside to the file of the Ld. CIT(A) to decide all these legal grounds of appeal
9. The Ld. DR is heard who has not raised any objection where the matter is set aside to the file of the Ld. CIT(A) to decide the aforesaid legal grounds of appeal.
10. In view of the above, the matter is hereby set aside to the file of the Ld. CIT(A) to decide all the aforesaid grounds of appeal no. 2 to 5 as per law after providing reasonable opportunity to the assessee.
11. The appeal of the assessee is allowed for statistical purposes.