2021 (2) TMI 937

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....med by the Commissioner of Income Tax (Appeal) by passing ex-parte order without providing proper opportunity of being heard to the appellant is highly unjustified and wrong in the facts and circumstances of the case. 2- That in any view of the matter the appeal was filed before the Commissioner of Income Tax (Appeal) well within time alongwith required documents with the intention to contest the matter but no chance was provided to the appellant to explain his case. In such situation the ex-parte decision so passed by the Commissioner of Income Tax (Appeal) is illegal, unjustified and against the principle of natural justice. 3- That in any view of the matter addition of Rs. 10 Lacs made by the assessing officer by allegi....

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....e the assessee shifted from Mirzapur to Delhi therefore, he could not appear in the assessment proceedings. Further, the ld. CIT(A) has also confirmed the said addition made by the Assessing Officer without considering the fact that the investment is made from the bank account of the asses see and the source of fund is maturity amount of fixed deposit. He has pointed out that the bank account of the assessee discloses the source as the maturity amount of all FDRs. The FDRs were made out of the share of assessee in the partition of the family business and other properties under the family settlement. This fact was explained before the Assessing Officer in the reply dated 12.5.2014 however, the Assessing Officer has not considered this explan....