TaxTMI 
TaxTMI 
2022 (6) TMI 576
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....r was raised from the order of the learned Income Tax Officer, Non-Corporate, Ward-10(5), Chennai-600034 by order dated 28.12.2016 passed u/s. 143 of the Act. 2. The grounds are raised by the Assessee which are as follows: "Against order of CIT(A)-12 in I.T.A. No. 19/2017-2018, dated 26.03.2019) 1. The order of the Commissioner of Income Tax (Appeals) is opposed to law and contrary to the facts and circumstances of the case. 2. Violation of the Principles of natural justice: 2.1. The order of the CIT(A) is erroneous and illegal insofar as the AO and CIT(A) has not provided copies of statement obtained from the customer of the Appellant in the remand proceedings and not provided opportunity to cross examine them but places reliance ....
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....ocate filed a petition for admission of the additional evidence under Rule 29 of the ITAT Rules, 1963. The additional evidence is as follows: "1. It is submitted that the above appeal is preferred by the Petitioner/Appellant against the Order of the CIT(A)-12 in I.T.A. No. 19/2017-18; dated 26.03.2019. 2. The Assessee, a retired technician (Grade - 1) from Integral Coach Factory, Chennai who hails from a very poor family is now deriving income from stationary and Milk Business. The Assessee and his family are solely dependent on the sale of milk, ghee, curd to the locals and tea shops located nearby. The nature of business demands cash collection as well as payment to fulfill the daily needs. The Assessee being an illiterate couldn'....
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....During the assessment, the Assessee explained the source of cash deposited in the bank accounts but the learned Assessing Officer added back the amount to the total income of the Assessee. Aggrieved Assessee filed an appeal before the learned CIT(A) against the order of the ld. AO. A remand report was called for in appeal proceeding. After considering the remand report, the learned CIT(A) upheld the order of the learned AO. 4. Aggrieved Assessee filed an appeal before the Income Tax Appellate Tribunal [ITAT]. At the time of hearing before the Bench, the learned Counsel of the Assessee, Mr. G. Baskar pointed out that the Assessee deposited cash in different dates but in the month of October and February the cash collection was higher while ....
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....basis. There is no link to show that the deposits made are related to the milk business. 2. If the Appellant's argument that the deposits in the bank accounts represent milk business regularly done by the Appellant, the same pattern should have been reflected in the periodicity of cash deposits. Analysis of bank accounts show that substantial deposits were made only in the month of October, November and January. In fact, in the month of October alone the cash deposit of Rs. 27,77,000/- were made. There are many months were there were no cash deposits. However, there was no satisfactory explanation for the above. 3. Though the Appellant's case was taken for scrutiny and explanations were called for by the AO and hearings were con....
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.... summons returned unserved and in the last case none appeared in response to the summons. From this inquiry made by the AO during the remand proceedings, it is clear that the Appellant's explanation that he received money from the above six customers for milk supply and the same were deposited in the bank account is false. The meager amount confirmed by two customers is insignificant and cannot be explained even a minor prat of the cash deposits. However, for this also there is no credible evidence to link the receipts to the cash deposits. 5. The Appellant submitted confirmations in one sentence from the above mentioned six persons as a reply to the remand report. However, it is seen that these are made in uniform format and signatur....