TaxTMI 
TaxTMI 
2020 (6) TMI 297
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....d an application for condonation of delay which is supported by an affidavit. 3. The ld AR appearing on behalf of the assessee has explained the cause of delay that the impugned order of the ld. CIT(A) was not received by the assessee but the same was served upon some other person of the same name as of assessee of the village. Subsequently, the impugned order was handed over to the assessee by the said other person and therefore, there was a delay in filing the present appeal. Thus, the ld. AR of the assessee has submitted that the delay in filing the appeal is neither intentional nor willful but due to the reason that the impugned order was not served upon the assessee but it was served upon some other person of the same name and when ....
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....the present appeal. Accordingly, in the facts and circumstances of the case and in the interest of justice, the delay of 60 days in filing the appeal is condoned. 6. In this appeal, the assessee has raised following grounds: "1. Under the facts and circumstances of the case, the ld. CIT(A) has erred in passing the ex parte order without providing opportunity to the assessee. 2. Under the facts and circumstances of the case, the ld. CIT(A) has erred in confirming the addition of Rs. 22,31,000/- made by the A.O. on account of cash deposited into the bank, which is out of sales made by the assessee. 3. Under the facts and circumstances of the case, the ld. CIT(A) has erred in confirming the addition of Rs. 1,71,50....
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....he A.O. has not pointed out any defect in the audited books of account of the assessee then the rejection of books of account and consequential trading addition is not sustainable. Alternatively, the ld AR has submitted that since the assessment order as well as the impugned order of the ld. CIT(A) were passed ex parte, therefore, the matter may be set aside to the record of the A.O. to consider the relevant record as well as books of account of the assessee and then pass a fresh order. 8. On the other hand, the ld DR has vehemently objected to the request of setting aside of the matter and submitted that despite several opportunities granted by the A.O., there is no compliance on behalf of the assessee to the notices issued U/s 142(1....
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.... assessee as well as a trading addition of Rs. 1,71,500/-. Thus, the assessment order passed by the A.O. is not based on the examination and verification of the books of account but the A.O. has estimated the income of the assessee and also made addition of deposit made in the bank account for want of any supporting documentary evidence to explain the source of said deposit. Now the assessee has produced relevant record in support of source of cash deposit in the bank being the sale proceeds of the cement. Though the assessee has not appeared before the ld. CIT(A) despite several opportunities, however, we find that the ld. CIT(A) has dismissed the appeal of the assessee summarily by non-speaking impugned order. The relevant part of finding....