Arun Bhardwaj Vs ACIT (ITAT Jaipur)
ITAT Jaipur held that issuance of notice under section 148 of the Income Tax Act by ACIT, Jaipur, is illegal and liable to be quashed since ITO-Delhi has jurisdiction over the case of the assessee. Accordingly, order of CIT(A) set aside.
Facts- The assessee is an Individual and was residing in Delhi. The case of the assessee was reopened u/s. 147 of the Act on the basis of information about professional receipt of Rs. 19,75,000/- and credit card bill payment of Rs. 2,89,995/-. Notice u/s. 148 of the IT Act, dated 25.03.2017 was issued and served on the assesee.
In response to the notice, the assessee filed his return of income on 23.04.2017 declaring total income of Rs. 9,80,460/- and mentioned his address located at C-70, Shakti Nagar Ext., Delhi. Notice u/s. 142(1) along with query was issued to the assessee on 12.07.2017. Again notice u/s. 142(1) and notice u/s. 143(2) of the IT Act, 1961 was issued on 11.08.2017 which also remained unattended by the assessee. Further, a show cause letter was issued on 11.08.2017 but the same was also not responded. Finally, the AO holding that since the assessee did not comply with any of the notices issued during the assessment proceedings, completed the assessment ex parte vide order dated 22.11.2017 at an assessed income of Rs. 21,65,000/- after making addition of Rs. 11,84,540/- which included unexplained income of Rs. 8,94,545/- and unexplained expenditure of Rs. 2,89,995/-.
