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2023 (2) TMI 792

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..... rted availing of loan by the assessee as source for cash deposits - CIT(A) dismissed the appeal of the assessee in the absence of any response or written submissions, information or document - HELD THAT:- Since the assessee has not filed any details in support of the grounds of appeal filed by the assessee, we find no infirmity in the order passed the ld. CIT(A). Thus, the appellate order passed b .....

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..... o the assessment year 2017-18. To examine the genuineness of the sources for the cash deposits made, the Assessing Officer issued a notice under section 142(1) of the Income Tax Act, 1961 ["Act" in short] dated 09.03.2018 and served on the assessee on 19.03.2018 through registered post. As per the notice under section 142(1) of the Act, the assessee was required to comply on or before 31.03.2018 b .....

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..... ome of the assessee at ₹.20,48,640/-. On appeal, the ld. CIT(A) dismissed the appeal of the assessee in the absence of any response or written submissions, information or document filed before the ld. CIT(A). 3. On being aggrieved, the assessee is in appeal before the Tribunal. When the appeal was taken up for hearing, none appeared on behalf of the assessee or any adjournment petition file .....

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..... ppellant to file details in support of the grounds of appeal on or before 22.04.2022. However, appellant again did not reply to the 2nd notice too till date. Thereafter, a 3rd notice u/s 250 of the I. T. Act was issued on to the appellant on 03.10.2022 asking the appellant to file details in support of the grounds of appeal on or before 18.10.2022. In this notice the appellant was duly informed th .....

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