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TMI Blog2021 (5) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee against the order dated 17/12/2019 passed by the Ld. Commissioner of Income Tax (Appeals) [for short, "Id. OT(A)"], Kurnool u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2014-15. 2. All the grounds of appeal are related to the addition sustained by the Ld. CIT(A) amounting to Rs. 12,50,500/- made by the AO in respect of cash deposits made in the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal before this Tribunal. 4. The assessee filed a petition for admission of additional evidence along with a copy of sale deed. The assessee in her petition stated that the appeal was posted for hearing at Kurnool which is 500 km. away from Machilipatnam and the assessee had requested for transfer of appeal and also requested for adjournment of the case and meanwhile, the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in case of further failure or default by the assessee before the Ld. Commissioner then in that eventuality the assessee shall not be entitled for any leniency and the Ld. Commissioner shall be at liberty to decide the appeal of the assessee in accordance with law, while considering the peculiar facts and circumstances of the case. Accordingly, the appeal of the assessee is allowed for statist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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