2020 (2) TMI 1355

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..... ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-XXVIII, New Delhi, Dated 15.09.2010, for the A.Y. 2007-2008, on the following grounds : 1. "On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer u/s.144 is bad in law and void and Commissioner of Income Tax (Appeal) ....

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....,01,000/- made by the assessing officer on account of alleged unexplained cash deposits in bank. 6. On the facts and circumstances of the case and in law, the order passed by the assessing officer and Commissioner of Income Tax (Appeal) are against the principles of natural justice as no proper opportunity was provided to the appellant." 2. Briefly the facts of the case are that return....

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....-. Further, there is an increase in the account of sundry creditors of Rs. 55,000/-. The A.O. further noted that balance-sheet of the assessee shows an amount of Rs. 44 lakhs under the Head "Advance against sale of plot. The assessee was asked to prove the source of the same. But, in the absence of any evidence on record, A.O. made addition of Rs. 44 lakhs. Similarly, there is a cash deposit worth....

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.... initially the assessee sought adjournment which have been granted on many dates. Even Counsel for Assessee also sought adjournment which was granted. However, none appeared on 30.01.2020. Therefore, assessee was further notified the date of hearing for 05.02.2020 by registered post. However, none appeared on behalf of the assessee. 4. We have heard the Ld. D.R. and perused the findings of t....