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TMI Blog2021 (4) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. Hence, keeping in view of the aforesaid facts, the appeal is restored back to the file of Ld. CIT(A) to adjudicate the appeal on merit. The assessee is also directed to comply the procedure for filing appeal electronically as per the amended Rule 45 of Income Tax Rules 1962, if no such appeal is filed electronically. The assessee is given liberty to file proper application for seeking condonation of delay, if so required for admission of appeal before the Ld. CIT(A). The Ld. CIT(A) is further directed to consider the application for condonation of delay, if so filed, sympathetically - Appeal of the assessee is allowed for statistical purpose. - I.T.A. No. 2080/AHD/2017 - - - Dated:- 6-1-2021 - Pawan Singh, Member (J) And Dr. Arjun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegedly provided to the assessee. Along with notice under section 142(1) dated 28.10.2015. The AO further recorded that vide submission dated 12.01.2016 and 19.02.2016. The assessee provided statement of UTI Mutual Fund and ICICI Bank statement. As per AO, the date of withdrawal could not be confirmed from the bank statement. The AO made addition under section 69 of the Act by taking view that the assessee made unexplained investment. In the assessment order dated 24.02.2016 passed under section 147 r.w.s. 144 of the Act. 3. Aggrieved by the additions in the assessment order, the assessee filed appeal before the Ld. CIT(A). In Form No. 35, copy of which is filed before this Tribunal. The assessee claims that assessment order dated 24.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statement of facts pleaded by the assessee in Form 36 (Appeal Form). In the statement of facts, the assessee stated that he is nonresident and no Return of Income was filed for A.Y. 2008-09 as there was no taxable income for said year. The AO issued notice under section 148 on 30.03.2015 to file Return of Income. In pursuance of notice under section 148 of the Act, no Return of Income was filed by the assessee as there was no taxable income of the assessee. This fact was conveyed to the AO vide letter dated 09.04.2015. The AO further served notice under section 142(1) of the Act. In compliance to notice under section 142(1) of the Act, the assessee furnished all required documents. The AO made addition on the basis of information availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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