9911796707
TMI Blog2024 (6) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... ders and remit the matter back to the file of the ld. CIT(A) for fresh adjudication in accordance with law after affording reasonable opportunity of being heard to the assessee.Appeals filed by the assessee are allowed for statistical purposes. - Shri V. Durga Rao , Judicial Member And Shri Manjunatha , G. , Accountant Member For the Appellant : Shri S. Sridhar , Advocate For the Respondent : Shri V. Nandakumar , CIT ORDER PER V. DURGA RAO , JUDICIAL MEMBER : These three appeals filed by the assessee are directed against separate the orders of the ld. Commissioner of Income Tax (Appeals) 16, Chennai, all dated 30.03.2023 relevant to the assessment years 2012-13, 2014-15 and 2015-16. 2. The appeals filed by the assessee are delayed by 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer issued summon under section 131(1) of the Act dated 25.05.2015 and served on Shri Jai Singh and a sworn statement was recorded from him. As a result of the proceedings under section 132A of the Act, the total undisclosed income earned by the assessee during the financial year 2011-12 to 2013-14 was arrived at ₹.35 lakhs and the year wise break up is an under: Fin. Year Undisclosed income (cash seized 2013-14 ₹.15 lakhs 2012-13 ₹.10 lakhs 2011-12 ₹.10 lakhs Total ₹.35 lakhs Subsequently, the Assessing Officer issued notice under section 153A of the Act on 05.05.2015 requiring assessee to file the return of income and the same was served on the assessee on 14.05.2015. In response to the above notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. 5. The assessee carried the matter in appeal before the ld. CIT(A) and filed the appeals for AY 2012-13 and 2014-15 on 29.07.2016 and for AY 2015-16 on 11.01.2017. After considering the submissions of the assessee, the ld. CIT(A) completed the appellate order by partly allowing the appeals of the assessee. 6. On being aggrieved, the assessee is in appeal before the Tribunal for all the three assessment years. The ld. Counsel for the assessee has submitted that the assessee filed the written submissions on 17.11.2018 and the ld. CIT(A) has concluded the appellate order after five years. It was further submission that there is an huge gap between the written submissions filed by the assessee and the appellate orders passed by the ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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