2020 (11) TMI 368

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....he Respondents : Priyadarshi Mishra , JCIT ORDER Beena Pillai , Member (J) Present appeals has been filed by assessee against separate orders dated 28/03/2018 passed by Ld.CIT(A)-4, Bangalore for assessment years 2011-12 to 2014-15. 2. Ld. A.R. submitted that issue raised by assessee in all years under consideration are common and identical. 3. Ld.AR submitted that ground No. 1 rais....

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....ion made by Ld.AO, facts relating to the addition are identical and similar for all years under consideration. Ld.AR submitted that said addition was made by Ld.AO based on submission made by representative on behalf of assessee, that certain cash sales were not accounted for in the books of accounts. 6. Aggrieved by additions made by Ld.AO, assessee preferred appeal before Ld.CIT(A), who recor....

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....bmitted that, assessee failed to reconcile the statement submitted and has not brought on record specific details/evidences to controvert the findings of Ld.AO. He thus supported the orders passed by authorities below. 9. We have perused submissions advanced by both sides in light of records placed before us. 10. We note that the representative who appeared before Ld.AO in his affidavit has ....

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.... found in the sales register alleged to be unaccounted with supportive documents. Ld.AO is directed to pass a detailed order after considering the material is filed by assessee in support of its claim in accordance with law. Ld.AO shall verify the details/evidences filed by assessee in accordance with law. In the event assessee fails to file requisite details/evidences within reasonable time, adve....