2021 (2) TMI 178

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....and circumstances of the case the learned CIT (A) has erred in passing the order without serving any notice to the assessee. 3. Under the facts and circumstances of the case the learned CIT (A) has erred in confirming the invocation of section 144 of the Income Tax Act, 1961 where no notice u/s 142(1) was srved to the assessee. 4. Under the facts and circumstances of the case the learned CIT (A) has erred in confirming the addition of Rs. 1,44,00,000/- on account of bank deposits which were made by the father of the assessee out of sale of agriculture land. 5. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing." 2. The assessee is an Individual. The AO completed....

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..... In support of the above, an affidavit dated 25.09.2019 duly sworn in by Shri Banwari Lal, the assessee, has been filed before this Tribunal. The ld. Counsel for the assessee citing the judgment of Hon'ble High Court in the case of Vijay Vishan Meghani vs. DCIT, (2017) 398 ITR 250 (Bombay) and Hon'ble Supreme Court in case of Improvement Trust vs. Ujagar Singh, Civil Appeal Nos. 2395 of 2008 dated 26.06.2010 (SC), and various other decisions, submitted that the delay in filing the appeal may be condoned by the Appellate Authority requiring substantial justice to the assessee and the order of the ld. CIT (A) be set aside and the matter may be remanded to the record of the ld. CIT (A) for deciding the same afresh after giving an opportunity ....

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....ellant proceeding. In view of the same, I have left with no option but to decide the issue, under consideration, based on the materials available with the records as being discussed herein under. In view of the above facts and circumstances, the reasons and findings given in the original and reassessment proceeding and also in absence of any counter submission/defense made available by the appellant in the present proceeding, I hereby confirm the invocation of Sec. 144 of the Act and also the additions of Rs. 1,44,00,000/- towards unexplained deposits in bank accounts and Rs. 5618/- interest earned thereon, made on these accounts, in the appellant case. Thus the sole effective ground of appeal is disallowed." Since the impugned order o....