2021 (5) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cept to adjudicate the appeal based on the material available on record. In this situation, do not find much strength in the arguments advanced by the ld. AR. However, considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice, hereby remit the matter back to the file of Ld. A.O. in order to consider the appeal afresh on merits by providing one mo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case. 2. Income Tax Office, Ward-13(1), Hyderabad is not justified in rejecting the documents and explanations for the sources for cash deposit with State Bank of Hyderabad. 3. The Ld. CIT(A) erred in confirming the additions made by A.O. of ₹ 18,00,000/- by applying the provisions under section 68 of the Act. 4. For these and other grounds that may be urged at the time o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l nor deliberate but due to unavoidable circumstances beyond the control of the appellant as details in the present application. 4. That there are sufficient and plausible reasons for the acceptance of the present application and to condone the delay in filing the appeal. ..... ........ 3. On perusal of the affidavit filed by the assessee, it appears that the reason for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wever, on the given dates of hearing, neither the assessee nor his Representative appeared before the Ld. A.O as well as before the Ld. CIT(A). Therefore the Ld. Revenue Authorities had no other option but to pass orders based on the materials available on record. Hence, it was pleaded that the orders passed by the Ld. Revenue Authorities do not call for any interference. 5. I have heard the ri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. It is ordered accordingly. 6. In the result, appeal filed b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X