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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 ..... the view that the assessee's request for admission of additional evidence needs to be considered favourably. Accordingly, we admit the additional evidence and remit the matter back to the file of the Ld. CIT(A) to decide the appeal on merits after considering the additional evidence submitted by the assessee. The assessee is directed to submit the necessary information and cooperate with Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 12,50,500/- made by the AO in respect of cash deposits made in the account of Bank of Baroda and Saptagiri Grameena Bank. During the course of assessment proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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(A), Kurnool passed the order without considering the adjournment request made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner 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 statistical purpose. 7. In the result, appeal filed by the assessee stands allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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