9911796707
TMI Blog2023 (1) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... ery date of hearing in order to explain the cash deposit in her bank account. To impart the justice and to decide the issue once for all and in order to comply with the principle of natural justice adequate opportunity of being heard is required to be given to the assessee. So impugned order passed by the Ld. CIT (A) is hereby set aside and since the facts are required to be thrashed/verified by the AO first, the case is remitted back to the AO to decide afresh after providing opportunity of being heard to the assessee. Appeal filed by the assessee is allowed for statistical purposes. - Shri Kuldip Singh, Judicial Member And Shri S. Rifaur Rahman, Accountant Member For the Assessee : Shri Dharan Gandhi, A.R. For the Revenue : Shri Saurabh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above grounds of appeal on or before the final hearing. 2. Briefly stated facts necessary for consideration and adjudication of the issues at hand are : assessee's return of income filed for the year under consideration was subjected to scrutiny. Assessing Officer (AO) noticed that the assessee has deposited cash amounting to Rs. 20,00,000/- during the demonetisation period but failed to file any documentary evidence and details regarding the nature and source of such cash deposit and thereby made addition thereof on account of unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961 (for short 'the Act'.) 3. The assessee carried the matter before the Ld. CIT (A) by way of filing appeal who has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude of non-compliance and adopting dilatory tactics by the appellant during assessment proceedings as well as appeal proceedings. Taking into account the entire conspectus of this case, I see no reason to interfere with the findings of the assessing officer in assessment order u/s 143(3). Therefore, the assessment order us 143(3) made by assessing officer is sustained on the reasons given in the assessment order Accordingly, all grounds of appeal are dismissed. 6. Undisputedly assessment order passed by the AO as well as impugned order passed by the Ld. CIT (A) have been passed ex-parte due to non appearance of the assessee. 7. Bare perusal of para 4.6 of the Ld. CIT (A) goes to prove that numerous notices were given to the assessee but she ..... X X X X Extracts X X X X X X X X Extracts X X X X
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