2019 (7) TMI 860

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.... consideration is being passed. 2. However it is worth mentioning that at the time of hearing, no one was present on behalf of the assessee. The appeals were passed over. In the second round also the assessee remained unrepresented. Considering the fact that on the last date of hearing i.e. 06.03.2019 the appeals were adjourned on the written request of the assessee in the background where on the earlier date fixed for hearing i.e 10.09.2018, the appeal was adjourned on the written request of the assessee and yet again on 11.12.2018, the assessee failed to appear. In these circumstances since despite information the assessee has failed to put in any appearance it was deemed appropriate to proceed with the present appeal ex parte qua the ....

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....s. 10926030202 and 3726000102001305 respectively. The assessee in response thereto submitted that his main source of income is from agriculture. The deposits in the bank were stated to be from sale of crops and poplar trees. It was claimed that he had also taken land on contract to grow crops. The assessee was also found to have paid MBBS fees for his daughter Miss Sabiya Abdullah amounting to approximately Rs. 7,00,000/- per annum. Accordingly, considering the explanation and the evidences addition of Rs. 32,16,150/- was made by the A.O. in the following manner: "As per the documents produced the assessee is having ; approximately 65 bighas of agricultural land and as per the prescribed rate an average of Rs. 4000/- to 5000/- a....

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....ral receipts from sale of crops, Poplar trees. The AO has estimated the agricultural income from the appellant from 65 bighas of land at Rs. 325.000/- and has made the addition of balance amount of Rs. 32,01,150/- as unexplained cash deposits u/s 69A of the Act. The AR during the appellate proceedings has stated that the appellant has earned income from business and agricultural activities and further stated that the appellant has shown business receipts of Rs. 25,20,000/- from sale of seeds, manures, seedlings etc on which profit of Rs. 2,02,000/- has been shown u/s 44AD of the Act. The AR argued that there are frequent cash withdrawals from these bank accounts which are the source of subsequent deposits. The AR argued that the AO has not ....

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..... Aggrieved by this the assessee is in appeal before the ITAT. 8. The Ld. Sr. DR relying upon the impugned order submitted that already more than adequate relief has been granted to the assessee and nothing is placed on record to justify any further relief. It was submitted that even if the issue had to be decided on the basis of the estimates, even then the general arguments that the cash withdrawals constituted the source of the deposits without any evidence cannot out rightly be accepted. Nothing has been placed before the ITAT to assail the said finding or grant any further relief. 9. I have heard the submissions and perused the material available on record, I find that the Ld. CIT(A) in the order passed has been more than fair. ....