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TMI Blog2021 (7) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... he ends of justice, the matter requires to be restored to the file of the AO for fresh consideration on the basis of cash book and bank statement of the assessee. AO is directed to admit the cash book to be furnished by the assessee and pass denovo assessment. With these directions, the matter is restored to the file of the AO. Appeal of the assessee is allowed for statistical purposes. - ITA No. 195/CTK/2020 - - - Dated:- 30-6-2021 - Chandra Mohan Garg, Member (J) For the Appellant : P. K. Mishra, AR For the Respondents : Sovesh Chandra Mohanty, Addl. CIT ORDER Chandra Mohan Garg, Member (J) This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar dated 24.8.2020 for the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition of ₹ 1,91,500.00, being illegal, arbitrary, without any basis and being not sustainable in the eye of law is liable to be deleted in the interest of justice. 5. For that the appellant should have been allowed sufficient opportunity of being heard by the Ld. CIT(A) during this Covid period, before passing any order. Since the impugned order passed by the Ld. CIT(A) is in gross violation of principles of natural justice, as such the same, being not sustainable in the eye of law is liable to be set aside in the interest of justice. 6. For that, since the net taxable income does not exceed the basic ceiling limit as prescribed under the law and the assessee is not well educated and was ignorant of income tax law and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the period from 1.4.2016 to 9.11.2016 is ₹ 15,06,000/- and, accordingly, treated ₹ 2.15 lakhs on an average per month before demonetization took place. He, therefore, reduced the addition to ₹ 4,31,000/-. It is the contention of Ld. A.R. of the assessee that since the appeal became faceless, all submissions were to be made online and because of technical error, cash book could not be uploaded. In the absence of cash book, the Ld. CIT(A) did not accept the explanation of the assessee. He submitted that if the cash book could have been considered by the authorities below, then there would not have been any addition under this head. Accordingly, he requested to restore the matter to the file of the AO for fresh consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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