When is income under section 147 read with section 148 of the Income Tax Act bad in law and void ab-initio?

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI “SMC-2” BENCH: NEW DELHI
(THROUGH VIDEO CONFERENCING)

BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER

ITA No.735/Del/2020
Assessment Year : 2011-12

Bali Mohammad,
House No.1, Dhulwant
Ghusbaithi, Tehsil Tauru,
Kirnari Bhootlaka, Pipka,
Patooka, Mandoal, Gurgaon,
Haryana-122105.
PAN-ATIPM3389F
APPELLANT 

vs 

ACIT(OSD),
Ward-31(2),
New Delhi
RESPONDENT

Appellant by Sh.Vishal Kalra, Adv.
Respondent by Sh.Gaurav Pundir, Sr. DR

Date of Hearing 19.07.2021
Date of Pronouncement 23.07.2021

ORDER

PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-11, New Delhi dated 16.08.2019. The assessee has raised following grounds of appeal:-

1. " That on the facts and circumstances of the case and in law, the Commissioner of Income Tax (Appeals) ("CIT(A)") has erred in passing an ex-parte confirming the assessment framed videassessment order dated December 17, 2018 without appreciating that the relevant notices were not served to the Appellant.

2. That on the facts and circumstances of the case and in law, CIT(A) should have passed a speaking order on merits disposing all grounds of appeal even if the appeal was to be disposed exparte for want of prosecution. 

3. That on the facts and circumstances of the case and in law, the jurisdiction assumed by the assessing officer ("AO") to assess the income under section 147 read with section 148 of the Act is bad in law and void ab-initio and accordingly, the assessment order passed in pursuance to such invalid jurisdiction is liable to be quashed.

4. That on the facts and circumstances of the case and in law, AOhas erred in initiation of the assessment proceedings under section 147 of the Act solely based upon ITS Data NMS information and assumed escaped of income of the Appellant.

5. That on the facts and circumstances of the case and in law, AO has erred in passing assessment order under sections 147/144 of the Act without providing the reasons recorded for initiation of assessment proceedings, which is sine qua non for completing assessment under section 147 of the Act.

6. That on the facts and circumstances of the case and in law, AOhas erred in completing the assessment under sections 147/144 of the Act without issuing mandatory notice under section 143(2) of the Act.

7. That on the facts and circumstances of the case and in law, theAO erred in making addition of Rs.9,59,210/- under section 69A of Act arbitrarily, unwarranted, unlawful, unjustified and bad in law without any iota of any finding by the AO. The CIT(A) further erred in upholding the same ex-parte without being appreciating the records below.

8. That the AO erred on facts and in law in levying interest under sections 234A, 2348, 234C and 2340 of the Act.” 

To know more in details find the attachment file