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TMI Blog2014 (5) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... adhavi Devi,JJ. For the Appellant : Sri P. Murali Krishna For the Respondent : Smt. Padmaja ORDER Per Chandra Poojari, A. M. All the above appeals by the assessee are directed against different orders of the CIT(A), Guntur dated 9.1.2013 for A.Ys. 2002-03 to 2005-06. As the issue involved is common and pertaining to the same assessee, these appeals are clubbed together, heard together and are disposed of by this common order for the sake of convenience. 2. The grounds in all these appeals are common and only change in figures therein. For the sake of brevity, we produce hereunder the grounds raised in ITA No. 978/Hyd/2013: 1. The order of the learned CIT(A), Guntur dt. 9.1.2013 in ITA No. 0133/CIT(A)/GNT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter relating to filing of returns and appeals to one Chartered Accountant Sri P.R. Datla. The receipt of CIT(A)'s order was not brought to his notice in time and after he received the appellate order, approached Mr. A.V. Raghunatha Rao, Chartered Accountant for proper action and he has suggested the name of the present counsel, Sri Murali Krishna and on his advice he has filed these appeals. This process took more time and the appeals are filed belatedly by 10 days. The learned AR prayed that the delay may be condoned in the interest of justice. 4. On the other hand, the learned DR has not raised any serious objection for condoning the delay in filing these appeals. 5. Considering the plea of the assessee's counsel, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of income filed, by way of notices u/s 143(2) and 142(1) of the Act, on various occasions, the assessee has not furnished the details called for. The Assessing Officer has observed that the assessee did not file any reply to the notices issued on 30.5.2008, 23.3.2009, 23.4.2009, 6.4.2009 and 3.6.2009. The Assessing Officer has further observed that there were several anomalies and defects in the return of income and that there are documents / seized material that established concealment of income. 8. The additions made are on account of disallowance of expenditure to the extent of Rs. 30, 12,656/- debited to profit and loss account and on account of undisclosed investment of Rs. 14/10,000/-. The Assessing Officer, has stated that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the assessee has purchased a residential house bearing No. 1-103A, Plot No. 18, Bhavani Nagar, Nacharam, Hyderabad, from Sri P. Vimal Kumar, for a registered value of Rs. 12,50,000/-, vide document No. 1643/2002, dated 25.2.2002. The Assessing Officer has noted that as per seized material Annexure-A/RHEP/4 at page No. 33 to 38, the total consideration paid for the said property was shown as Rs. 22,60,000/-, resulting in an undisclosed investment of Rs. 14,10,000/-. The Assessing Officer has further noted that Sri P. Vimal Kumar, was summoned and examined on oath on 29.5.2009 and he has confirmed that he was in receipt of Rs. 22,60,000/- towards sale of the said property to the assessee, thus confirming undisclosed investment of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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