2025 (3) TMI 284

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..... djournment, copy of screen shot of ITBA portal is filed. Assessee sought one-month time and thereafter no notice was received by the assessee. It was also explained the that it is not the case where the assessee has not made compliance, rather, the assessee is interest in pursuing his appeal and prayed that in the interest of justice, matter may be restored back to the file of Assessing Officer to allow the assessee to file submissions and evidence in support of cash deposit. Considering the facts and circumstances of the case and keeping in view the principles of natural justice, restore the matter back to the file of Assessing officer to decide the issue afresh. The matter is restored to the file of Assessing Officer keeping in view of .....

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..... nth time and thereafter no notice was received by the assessee. the ld AR of the assessee submits that it is not the case where the assessee has not made compliance. Rather, the assessee is interest in pursuing his appeal. The ld AR of the assessee prayed that in the interest of justice, matter may be restored back to the file of Assessing Officer to allow the assessee to file submissions and evidence in support of his claim and to pass order afresh after giving fair and reasonable opportunity to the assessee. He undertakes on behalf of the assessee to be more vigilant in future and will file all required submissions on first date of hearing. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue .....

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..... Assessing Officer issued three show cause notices as recorded in para 4 of assessment order. The assessee was also asked in the show cause notice that in case of non-compliance, assessment will be finalised under Section 144 of the Act. The Assessing Officer recorded that despite such show cause notice, neither the assessee furnished any reply nor any evidence to substantiate the cash deposit. The Assessing Officer find that there was cash deposit of Rs. 12,03,000/- in the bank account. The Assessing Officer made addition on account of cash deposit in absence of evidence. On appeal before the ld. CIT(A), the assessee was served with four notices to substantiate various grounds of appeal as recorded in para 4 of order of ld. CIT(A). No compl .....

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