The order of CIT(Appeals) is unsustainable when the appeal of the assessee is not admitted

INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC-1”: NEW DELHI

BEFORE SHR BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)

ITA No. 6825/Del/2019
(Assessment Year: 2010-11)

Shri Naresh Chand,
S/o. Late Shri Rohtash Tyagi,
Village-Chhapraula,
Pargana & Gehsil-Dadri,
Gautam Budh Nagar,
Uttar Pradesh – 201 009.
PAN: AUEPN4259Q
(Appellant) 

Vs.

ITO,
Ward-2 (3),
Noida.
(Respondent)

Assessee by : N O N E;
Department by : Shri Rajesh Kumar, Sr. DR;
Date of Hearing 03/02/2021
Date of pronouncement 03/02/2021

O R D E R

PER PRASHANT MAHARISHI, A. M.

1. This appeal has been filed by the assessee against the order of the ld. CIT (Appeals)–I, New Delhi, dated 31.12.2018 for Assessment Year 2010-11, wherein the appeal of the assessee was not admitted by the CIT (Appeals) for want of jurisdiction. Therefore, assessee is aggrieved and has raised very lengthy grounds of appeal, as under:-

“ The Grounds of appeal are enumerated hereunder, which are without prejudice to one-another

1. That on the facts and circumstances of case and in law. the Id. CIT(A) erred in not allowing the appeal on mere premise of alleged non-compliance of provisions of section 249(4)(a)/249(4)(b) of the Income Tax Act, which has no applicability to the case of the assessee and thereby the said purported premise of Id. CIT-A is absolutely arbitrary, unlawful, uncalled-for and legally untenable and consequently the impugned assessment and demand is liable to be quashed.

2. That the impugned notice under section 148 dated 30.03.2017 and reassessment framed in pursuance thereof is absolutely unlawful, void ab-initio, bad in law and have no legal force at all to sustain; because the very initiation of this case was founded and solely based upon AIR information and thereby the Id. AO was not having any material to form necessary belief that any income escaped assessment in assessee's hand and therefore the very issue of impugned notices under section 148 and entire proceedings thereafter are without jurisdiction and are against the specific provisions of law and are null and void ab-initio and are liable to be quashed as per settled legal position.

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