2019 (4) TMI 1158

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....P GOSAIN, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 28.06.2016 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2011-12. 2. The various grounds raised by the assessee are as under: "1. Learned A.O./CIT(A) has erred in making addition of cash of Rs. 95,600=00 gold coin ....

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....eciate that source of gold coins was fully explained. 8. Learned A.O./CIT(A) has erred in not giving credit the 6,62,600=00 paid to DD accounts DIT from the date of payment. 9. Looking at above factual position your appellant prays your honour to kindly delete various additions made by AG. & oblige. 10. Your appellant craves the leave to, add to, alter or amend the grounds of appeal from time to t....

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....tunity to the assessee and fixing the same for hearing on 18.02.19, none has appeared on behalf of the assessee. Therefore we have no other option except to again proceed the assessee ex-parte. On the other hand Ld. DR is present in the court and is ready with arguments. Therefore we have decided to proceed with the hearing of the case ex-parte with the assistance of the Ld. DR and the material pl....