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TMI Blog2022 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... e the issue as per fact and law. The assessee is also hereby directed to appear before the learned CIT (A) and to substantiate her case without seeking any adjournment under any pretext failing which the learned CIT (A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. - ITA No.171/Hyd/2022 - - - Dated:- 22-6-2022 - Shri R. K. Panda, Accountant Member For the Assessee : Sri Satyanarayana for Advocate, Shri S.Rama Rao For the Revenue : Sri B. Ravinder, DR ORDER This appeal filed by the assessee is directed against the order dated 25.02.2022 of the learned CIT (A)-11, relating to A.Y 2019-20. 2. Fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- pertains to his mother Smt. Satyabhama. Thereafter, a statement was recorded u/s 131 on 23.10.2018 from the assessee wherein she stated that the sources for RS.22,50,500/- are on account of repayments received from money lending activity and accumulated salary savings of her son. However, the assessee failed to substantiate her claim with any documentary evidence. 4) Subsequently, the case was transferred from ITO, Ward-2, Karimnagar to the' DCIT Central Circle-1 (4), Hyderabad vide order u/s 127 of the Act in F.No.lTBNCOM/F/17/2020-21/1 028631099(1), dated 17/11/2020 of the Pr. CIT-2, Hyderabad. Accordingly the Assessing Officer issued notice u/s 142(1) of the I.T. Act to furnish return of income and also asked the assessee to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. 5. The learned CIT (A) ought to have considered that the Assessing Officer has wrongly taxed the cash seized under the provisions of section 115BBE of the Act. 6. Any other ground(s) that may be urged at the time of hearing with the leave o the Hon'ble ITAT . 6. The learned Counsel for the assessee submitted that the learned CIT (A) has passed an ex-parte order and the assessee was not given proper opportunity of being heard. He submitted that in the interest of justice, the assessee should be given one more opportunity to substantiate the source of such cash found during the course of inquiry u/s 131(1)(d) of the Act. 7. The learned DR, on the other hand, referring to the order of the learned CIT (A) drew the at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dressee left 11.02.2022 Fresh hearing notice with DOH on 18.02.22 issued 18.02.22 No compliance 8. He accordingly submitted that the assessee did not appear before the learned CIT (A) despite number of opportunities granted and therefore, the order of the learned CIT (A) should be upheld. 9. I have heard the rival arguments made by both sides, perused the orders of the Assessing Officer and the learned CIT (A) and the paper book filed on behalf of the assessee. I find the Assessing Officer on the basis of inquiry conducted u/s 131(1)(d) made addition of Rs.22.00 lakhs being unexplained cash found from the possession of the assessee and made addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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