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TMI Blog2022 (6) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... sues involved in the appeal, in the interest of justice, we hereby remit the matter back to the file of Ld. CIT (A) in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. At the same breath, we also hereby caution the assessee to promptly co-operate before the Ld. CIT(A) in the proceedings failing which the Ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on record. - I.T.A. Nos. 43, 44 & 45/Viz/2022 And I.T.A. No.46, 47 & 48/Viz/2022 - - - Dated:- 10-6-2022 - Shri Duvvuru Rl Reddy, Hon ble Judicial Member And Shri S Balakrishnan, Hon ble Accountant Member For the Assessees : Sri C. Subrahmanyam For the Revenue : Sri MN Murthy Naik, CIT-DR ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER : The captioned appeals filed by two assessees against the orders of the Ld. CIT(A)-12, dated in appeal Nos. 10461, 10468, 10470, 10459 10463/2019-20, dated 24/01/2012 in the case of Jaswanth Siva Dutt Kilaru and Padmaja Rani Kilaru respectively passed U/s. 143(3) r.w.s 153A of the Act. 2. In the case of Jaswanth Siva Dutt the assessee has raised id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nally, the assessee filed his return of income U/s. 139(4) of the Act on 27/10/2016 declaring total income of Rs. 7,52,150. Again in response to the notice U/s. 153A of the Act the assessee has filed the revised return of income on 10/11/2018 declaring total income of Rs. 13,61,070/- and thus the assessee has declared an additional income to the extent of Rs. 6,08,920/- in response to the notice U/s. 153A of the Act. Statutory notices U/s. 143(2) and 142(1) were served on the assessee calling for certain information. In response the assessee s representative furnished the information. On perusal of the assessee s submissions, the Ld. AO was of opinion that the assessee has not disclosed income aggregating to Rs. 24,03,761/- and has also not offered any explanation with regard to gross receipts of Rs. 18,45,345/-. Accordingly, the Ld. AO computed the total income of the assessee and determined the assessed income at Rs. 56,10,176/- which includes addition of Rs. 24,03,761/- as undisclosed income and Rs. 18,45,345/- as unexplained U/s. 68 of the Act. Aggrieved by the order of the Ld. AO, the assessee went on appeal before the Ld. CIT(A). Before the Ld. CIT(A) none appeared on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee for the AY 2016-17 is allowed for statistical purposes as indicated hereinabove. 7. Since the facts and circumstances in the rest of the two appeals are akin to the assessee s appeal for the AY 2016-17, which is decided by us in the above paras of this order, our decision given therein squarely applies to the other two appeals ie., ITA No. 44 45/Viz/2022 for the AY 2017-18 and 2018-19. Accordingly, these two appeals of the assessee for the AY 2017-18 and 2018-19 are also allowed for statistical purposes in same lines as indicated above. 8. Resultantly, three appeals filed by the assessee in the case of Jaswanth Siva Dutt Kilaru are allowed for statistical purposes. I.T.A. No.46, 47 48/Viz/2022 9. In the case of Padmaja Rani Kilaru the assessee has raised identical grounds in her three appeals under consideration and therefore for the sake of convenience, reference and adjudication purpose, the grounds raised by the assessee for the AY 2013-14 are extracted herein below: 1. That under the facts and circumstances of the case, the orders passed by the CIT(A) U/s. 250 of the Act dated 24/01/2022 is not in accordance with the provisions of law. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation and supporting documents to substantiate the said cash deposits, the Ld. AO added the same amount of Rs. 4,95,000/- to the total income of the assessee as unexplained cash credits U/s. 68 of the Act and determined the total income at Rs. 5,47,270/-. Aggrieved by the order of the Ld.AO, the assessee filed an appeal before the Ld. CIT(A). Before the Ld. CIT(A) none appeared on behalf the assessee as well as for the Department and therefore, the Ld. CIT(A), dismissed the appeal of the assessee in-limine. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. 11. At the outset, the Ld. AR submitted that the Ld. CIT(A) had passed the order without providing proper opportunity to the assessee of being heard. It was therefore pleaded that the matter may be remitted back to the file of the Ld. CIT(A) in order to provide one more opportunity to the assessee of being heard. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that sufficient opportunities had been provided to the assessee however, on the given dates of hearing, none appeared on behalf of the assessee nor made any submissions in support of her claim. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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