9911796707
TMI Blog2024 (6) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is evident in the ld. CIT(A) order. Bench feels that the assessee has filed an affidavit stating that he could not advance his arguments/submissions to contest the case before the lower authorities and the ld. AR for the assessee also prayed to give one more opportunity to submit the evidences concerning the issue in question, with grounds so raised by the assessee, to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings before the ld. AO. Appeal of the assessee is allowed for statistical purposes. - DR. S. SEETHALAKSHMI , JM And SHRI RATHOD KAMLESH JAYANTBHAI , AM For the Assessee : Shri Rahul Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no compliance from the assessee to any of these notices. Accordingly, the assessment u/s 144 of the act was completed by the Assessing Officer on 12.11.2018 assessing income at Rs. 10,37,000/- after making addition of Rs. 10,37,000/- on account of unexplained cash deposits. 4. Being aggrieved by the order of the AO, the assessee filed an appeal before the ld. CIT(A). The Ld. CIT(A) observed that notices were issued on 27.01.2021, 02.09.2021, 01.09.2023 and 12.09.2023 requiring the assessee to file the details in support of grounds taken by the assessee. Since the assessee has not complied with the notices issued by the Ld. CIT(A), he has dismissed the appeal of the assessee ex-parte order. The extract of the order of the ld. CIT(A) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant did not submit any evidence regarding the nature and source of the cash deposited in his bank account. As per the provisions of Section 69A of the Act, if the assessee is found to be the owner of any money and such money is not recorded in the books of accounts and the assessee offers no explanation about the nature and source of acquisition of such money, or the explanation provided by the assessee is not found to be satisfactory, the said money is then deemed to be the income of the assessee for that financial year. All these conditions are satisfied in this case. The cash was found to be deposited in the bank account of the appellant. The appellant had not filed the ITR for that said year and he had not filed any explanation regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ramgopal Sharma, aged 41 years, resident of B-7 Mittal Colony, Bari Road, Dholpur-328001 (Rajasthan) do hereby solemnly affirm and declared as under:- 1. That the appeal has been prepared filed before the Hon ble Income Tax Appellate Tribunal, Jaipur Bench, Jaipur under my instructions. 2. That my registered Address in Rajasthan is B-7 Mittal Colony, Bari Road, Dholpur- 328001. 3. That I have not received any Notices/Assessment order from Learned Assessing Officer at my registered address. Further on receipt of demand notice, I obtained the certified copy of order engaged an Chartered Accountant to prepare file the Appeal against the order passed by the Learned Assessing Officer. 4. That I have not received/informed about the Notices i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is evident in the ld. CIT(A) order. However, the Bench feels that the assessee has filed an affidavit stating that he could not advance his arguments/submissions to contest the case before the lower authorities and the ld. AR for the assessee also prayed to give one more opportunity to submit the evidences concerning the issue in question, with grounds so raised by the assessee, to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings before the ld. AO. 8. Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. AO shall in no way be construed as having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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