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TMI Blog2022 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... that it would be fair and proper and in the interest of justice to give one more opportunity to the assessee to put-forth his case on merit subject, however, to imposition of cost on the assessee for the casual approach. We accordingly direct the assessee to pay an amount of ₹ 5,000/- to the Prime Minister s Relief Fund as cost and subject to the said payment, we restore the matter to the file of the Assessing Officer for deciding the same afresh - Appeal of the assessee is treated as allowed for statistical purposes. - ITA No. 36/Rjt/2022 - - - Dated:- 8-4-2022 - Shri P.M. Jagtap, Vice-President And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : Shri Sikandar Halali, AR For the Revenue : Shri S.S. Rathi, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, but to complete the assessment ex-parte to the best of his judgment on the basis of material available on record. In the assessment so completed under Section 144 r.w.s. 147 of the Act vide an order dated 20.12.2019, an addition of ₹ 13,10,000/- was made by the Assessing Officer to the total income of the assessee on account of cash deposits found to be made in his bank account with ICICI Bank Limited by treating the same as unexplained. 3. Against the order passed by the Assessing Officer under Section 144 r.w.s. 147 of the Act, an appeal was preferred by the assessee before the learned CIT(A) and since there was no compliance on the part of the assessee to the notices issued by the learned CIT(A) fixing the said appeal for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee one more opportunity to put forth his case on merit so that the source of cash deposits found to be made in his bank account with ICICI Bank can be explained. Learned DR, on the other hand, has submitted that sufficient opportunity of hearing has already been afforded by the Assessing Officer as well as by the learned CIT(A) and as noted by them in their respective orders, the approach of the assessee throughout was non-compliant and casual. Keeping in view the submissions made by the learned representatives of both the sides and having regard to all the facts of the case, we are of the view that it would be fair and proper and in the interest of justice to give one more opportunity to the assessee to put-forth his case on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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