2020 (12) TMI 495

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....ed by the assessee against the order dated 30/03/2019 passed by CIT(A)-2, New Delhi for Assessment Year 2010-11. 2. The grounds of appeal are as under:- "Ground No. 1 On the facts and in the circumstances of the case and in law, Ld. CIT(Appeal) has erred in deciding the appeal Ex-parte without deciding the appeal on merits as laid down in CIT v. S. Chennaiappa Mudaliar (1969) SC (591) and Ba....

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....ent on dated 04.04.2019 due to belated receiving the notice dated 20.03.2019. Ground No. 5 On the facts and in the circumstances of the case and in law, Ld. CIT(Appeal) has erred in upholding the addition of Rs. 85,58,000/- made by Assessing Officer on account of - a. Additions of Rs. 21,50,000/- due to merely cash deposit in bank b. Additions of Rs. 47,00,000/- received part payment o....

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....,58,000/-. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. None appeared at the time of hearing hence we are proceedings on the basis of the records available before us. 6. The Ld. DR relied upon the assessment order and the order of the CIT(A). 7. We have heard Ld. DR and perused the material availabl....