CEA CONSULTANTS PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

vide FORM 35 as per provisions of sec. 251(1) of the 1961 Act.

2. That on the facts and in the circumstances of the case and in law, the Ld CIT-A vide impugned, order dated 18.05.2022 has grossly erred in not accepting the legal and jurisdictional plea/ground that there is lack of mandatory VALID approval u/s 153D as per undisputed facts of the case due to which impugned extremely “HIGL1 PITCHED” assessment is void ab initio.

3. That on the facts and in the circumstances of the case and in law, the Ld CIT-A vide impugned order dated 18.05.2022 has grossly erred in not deleting the unlawful and arbitrary impugned extremely additions/disallowances made in “high pitched” assessment order which were patently made without any “application of mind” and in total/complete violation of principles of natural justice that is without valid/requisite mandatory SCN/ “SHOW CAUSE NOTICE” as per CBDT instruction no. 20/2015 dated 29.12.2015 (which is firmly Established when main addition u/s 68 of Rs 90,31,50,000 is rested on elementary terra-firma of sec. 68).

4. That on the facts and in the circumstances of the case and in law, the Ld. CIT-A vide impugned order dated 18.05.2022 has grossly erred in not accepting the appellant case that all the additions/ disallowances made in impugned HIGH PITCHED asst. order defies all sense of rationality and are made in most arbitrary and capricious manner.

6. In our considered view the first appellate authority ought to have dismissed / decided the appeals on merits of the case.

7. In the interest of justice we restore both the appeals to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and sufficient opportunity of being heard to the assessee.