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TMI Blog2024 (2) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative has received any notices for hearing to prosecute assessee s case with available material evidences and as pleaded to afford another opportunity before the CIT(A) to substantiate his case with evidences. HELD THAT:- Keeping in view the principles of natural justice, remit the matter back to the file of the Ld.CIT(A) to afford one more opportunity of being heard to the assessee. Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the case are that the assessee filed his return of income on 22.11.2016, admitting a taxable income of Rs. 10,23,650/-. The case was selected for limited scrutiny under CASS to verify whether the cash deposit has been made from disclosed sources. Accordingly, notices u/s 143(2) and 142(1) of the Act were issued and served on the assessee, calling for information in respect of the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of the assessee and assessed the income at Rs. 24,99,560/-. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A), the Ld.CIT(A) upheld the order of the AO and dismissed the appeal of the assessee ex-parte. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for hearing to prosecute his case either before the Ld.AO or the Ld.CIT(A). The Ld.AR submitted that the total receipts were offered and the net profit out of the total was offered as income, but the AO did not consider the request and added to income. The assessee filed a paper book containing written submissions, cash flow statement and bank statement and submitted that the assessee has suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te assessee s case with available material evidences. He, pleaded me to afford another opportunity before the Ld.CIT(A) to substantiate his case with evidences. Keeping in view the principles of natural justice, I am inclined to remit the matter back to the file of the Ld.CIT(A) to afford one more opportunity of being heard to the assessee. The assessee is directed to adhere to the notices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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