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TMI Blog2017 (8) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... t and provided. The facts of the case shows that the assessee has not been provided an effective opportunity of being heard with regard to directions issued by the Assessing Officer, which is a mandatory requirement of law. Appeal of the assessee is allowed for statistical purposes only. X X X X Extracts X X X X X X X X Extracts X X X X ..... r:- "6.3 I have carefully considered the findings of the A.O. submissions of the appellant as also other relevant facts related to this case. First of all the issue of acceptance of additional evidences is to be decided. It may be noted that except the first notice issued u/s 143(2) of IT Act dated 01.09.2010, no other notices issued subsequently u/s 142(1)/143(2) and including show cause notice u/s 144 of IT Act were served upon the assessee. It is also a fact that though the mistake was on the part of the appellant as the change in residential address was not communicated however as notices were not served including the show cause notice for making such additions therefore the appellant was prevented by sufficient cause for production o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in cash on different dates and another amount of ₹ 879367/- was found credited on account of clearing transactions. The A.O. has confronted the assessee and also issued show cause notice for explaining such transactions but as such notices were not served upon the appellant therefore no explanation was furnished in respect of such credit and A.O. accordingly treated such amount as unexplained deposits/ income. During the appellate proceedings the appellant has tried to explain such credits/ deposits by way of furnishing additional evidences/documents and the essence of the submission of the appellant for explaining such amount is that the husband of the appellant namely Sh. Ram Singh Shekhawat happened to be Manager Incharge of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his own bank account for such purposes. Moreover the joint bank account is stated to be used from 01.04.2008 to 31.03.2009 for the business of the petrol pump but before using this account by the Manager, the owner of the petrol pump has not executed any documents in as much as all the documents of declaration having used the joint bank account for the operation of petrol pump are of subsequent dates i.e. subsequent to assessment proceedings. The important point is to be noted that the owner Sh. Purushottam Agarwal and no person in normal circumstances will delegate all such cash transactions without executing valid document and in this background if genuinely the sale proceeds of the petrol pump were to be utilized by way of depositing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to prove the genuineness of such credits and the genuineness of such credits cannot said to be proved simply by stating that the amount was received from M/s Kamakhya Krishna Service Centre. Therefore, prima facie the appellant has failed to properly explain the source of cash deposits amounting to ₹ 3479800/-. As regards addition of ₹ 879367/- the appellant has simply stated that all the credit transactions were related to the petrol business and even basic information as to from whom such clearing transactions were effected is not furnished. In this background the addition made by the A.O. amounting to ₹ 3479800/- and ₹ 879367/- are confirmed." 4. Before the Tribunal, the ld. AR of the assessee has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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