TaxTMI 
TaxTMI 
2021 (1) TMI 637
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....RAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 29.11.2019 passed by Ld. CIT(A), Hubballi and it relates to the assessment year 2014-15. The assessee is aggrieved by the decision of Ld. CIT(A) in refusing to admit additional evidences and also in confirming the addition of Rs. 59.06 lakhs relating to bank deposits and Rs. 69,509/- relating to interest from b....
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....;the Act' for short] assessing the aggregate amount of cash deposits of Rs. 59.06 lakhs. The A.O. also noticed that the assessee has not declared interest income from banks of Rs. 69,509/- and accordingly assessed the same also. 3. Before Ld. CIT(A), the assessee furnished certain details relating to bank deposits. The assessee offered the explanation for not furnishing those evidences before....
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....efused to accept the same by not accepting the explanations of the assessee. The Ld. A.R. submitted that the assessee was prevented from furnishing these evidences before the AO for the reasons beyond his control. Accordingly she submitted that the Ld CIT(A) should have admitted the additional evidences. The Ld A.R prayed that, in the interest of natural justice, the assessee should be given one ....
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....ssessee did not represent before the AO for the reasons stated above. Hence, in the facts and circumstances of this case, we are of the view that the assessee should not be put into difficulties for the failure of the Ld A.R. Further assessment has been completed by AO to the best of his judgement u/s 144 of the Act. Hence, we are of the view that there was sufficient cause for the assessee in not....