2022 (9) TMI 463

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..... appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Amritsar, [in brevity the CIT(A)] bearing appeal No. 311/2016-17, date of order 18.03.2019, the order passed u/s. 250(6) of the Income Tax Act, 1961, [in brevity the Act] for A.Y. 2009-10. The impugned order was originated from the order of the Ld. Income Tax Officer, Ward-3(3), Srinagar, Kashmi .....

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..... ncome of the assessee. 3. Aggrieved assessee filed an appeal before the Ld. CIT(A). The appellate authority upheld the order of the AO. Being aggrieved assessee filed an appeal before us. 4. During the appellate proceeding assessee filed a written submission which is extracted by the CIT(A) is reproduced as below: "In the appeal proceedings the appellant had submitted his written submissions. .....

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..... ccount after deduction of income tax. The addition made by AO in respect of deposits which were actually the salary receipts from the company. Further the assessee has made credit card payments out of the said salary account out of salaries receipts only. The assessee has not filed his return of income nor filed form 16 from his employer M/s. Systopic Laboratories P. Ltd. The assessee further di .....

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..... e assessee is not filed his return, u/s. 139(1) of the Act during the assessment year under consideration. The additions were made related to deposit of cash in credit card account and salary earned by the assessee and the interest earned from bank. The source of the deposit in cash was from salary. Neither the assessing authority nor the appellate authority had made any verification related to de .....

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..... o the assessee in set aside proceedings. The evidence/explanations submitted by assessee in its defense shall be admitted by CIT(A), and adjudicated by CIT(A) on merits in accordance with law. We order accordingly. 8. In the result, the appeal of the assessee in ITA No. 328/Asr/2019 is allowed for statistical purposes. Order pronounced in the open court on 26.08.2022
Case laws, Decisions, Ju .....

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