Section 68, 147, 148 of Income Tax Act, 1961—Reopening of assessment—issue involved in this case is Whether reopening of assessment u/s 148 is proper, Whether addition made u/s 68 of 30 lakh is in accordance with law and Whether the addition of 54000/- u/s 68 on account of alleged commission paid for accommodation entries is in accordance with law.

Held that—As noted that the assessee has filed revised Form No. 36 which shows the correct address now. The above address is different from the original address shown by the assessee in Form No. 35. The notice were sent by the CIT(A) at the old address. We are of the view that the assessee should have intimated the change of address to the CIT(A) by filing revised Form No. 35 which the assessee has admittedly not done. Further, we noted that the ld CIT(A) has disposed off the appeal stating that the assessee does not want to prosecute the appeal. According to us the ld CIT(A) does not have the power to dispose off the appeal other then on the merits.
Decided in favor of assessee for statistical purposes.[PRAKASHCHAND AUTOMOBILES PVT. LTD. VERSUS ITO, WARD-20 (1) , NEW DELHI] [2018] [7] [ITCD Online] [42] [ITAT DELHI]