TaxTMI 
TaxTMI 
2012 (4) TMI 791
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.... under:- "Assessment Year 2005-06 I. On the facts and circumstances of the case and in law the ld. Commissioner of Income Tax (Appeals), erred in confirming the addition as undisclosed income of ₹ 5,68,800.00. II. The appellant respectfully submits as under:- 1. The Learned Commissioner of Income Tax Appeals (CIT-A) has without going into the facts and not relying on the practically of the case has sustained addition of ₹ 5,68,800.00 as undisclosed income. 2. The Ld. CIT-A has sustained the disallowance without any reason or material for sustaining the addition. 3. The Ld. CIT-A has sustained the disallowance after going through the facts of the case. 4. That the order is bad in law, not in agreement with facts and ....
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....forwarded to the AO, but, the assessee could not appear before the AO as the AO issued notice dated 14th June, 2011 fixing the date of compliance on 20th June, 2011 and the same was served on 24th June, 2011. The assessee prayed before the learned Assessing Officer for another opportunity vide application dated 25th June, 2011 (Saturday). However, the report was submitted by the Assessing Officer on 27th June, 2011, therefore, the assessee could not make submissions before the ld. Assessing Officer. It was submitted that the Assessing Officer was wrong in upholding the earlier addition as the assessee is enjoying agricultural income from above 180 acres of agricultural land. The main crop being sown are wheat, lahi, dhan, sarson and sugarca....
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....icant is in receipt of a copy of the report of the Ld. Assessing Officer (A.O.) along with the notice for hearing issued by Your Honour. The Ld. A.O. has stated in the report that notice was issued but none attended, the reason being that the ld. A.O. issued notice to the appellant dated 14.06.2011, fixing date for compliance as 20.06.2011 served on 24.06.2011. Immediately, the appellant prayed for another opportunity vide instrument dated 25.06.2011 (Saturday), however, the report was submitted by the ld. A.O. on 27.06.2011. As such the appellant could not again make submissions before the Ld. A.O. In continuation to the submissions of the appellant made earlier, the appellant is enjoying agriculture income from about 180 acres of agricu....