2017 (3) TMI 574

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....Revenue : Shri Rajat Kumar Kureel, JCIT, ld.DR ORDER Shri S.S. Viswanethra Ravi, JM :- This appeal by the assessee is against the order dt: 09-06- 2014 passed by the Commissioner of Income Tax (Appeals), XX, Kolkata for the assessment year 2009-10. 2. The only issue is to be decided as to whether the CIT-A justified in confirming the impugned addition of Rs. 18,00,000/- towards cash de....

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....sclosed income/source of assessee and as there was no compliance, thus, he added the sum of Rs. 18 lakhs to the total income of assessee and under best of his judgment an order u/s. 144/143(3) of the Act was passed at Rs. 18,88,071/-. 4. The assessee challenged the same before the CIT-A. Before him the assessee was given opportunity of hearing on various dates, but the assessee sought adjournme....

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.... the ld.AR of the assessee also referred to page 21 of the paper book, which is cash f low statement as on 31-08-08 and argued that the deposits made by the assessee in his bank account were from advance received cash against order sale of goods and pointed out to the transactions made on 15-04-08 and 16-04-08 and urged to remand the issue to the file of the AO for his consideration. 6. On the ....

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....ued by the AO mentioning why the deposit of Rs. 18 lakhs in the bank account should not be treated as income from undisclosed source and taxed to the total income of assessee. We find that before the CIT-A the assessee did not prosecute his case properly. Before him on every date the assessee sought adjournments. Therefore, it is clear that before the CIT-A there was no proper representation by th....