2022 (6) TMI 1072

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....ee has not filed original return of income u/s 139( 1) for the AY under consideration. Based on the information received from Control Room, Income Tax Department, Hyderabad on 22.10.2018 about the availability of cash in the premises of the assessee, a commission u/s 131(1)(d) of the Act was issued to ITO Ward-4, Karimnagar to carry out necessary enquiries. In course of enquiry, it was found that the assessee Smt. Satyabhama Avadhanula, along with her son Sri Varahala Surendar, who is working as Village Revenue Officer at Mallaram Village, Malhalrao Mandal, Jayashankar Bhupalpally District were in possession of cash of Rs.22,50,500/- out of which the assessee was not able to explain the sources satisfactorily to the extent of Rs.22,00,000/.....

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.... house property income. Since the claim made by the assessee was not supported by any evidence, the Assessing Officer rejected the explanation given by the assessee and made addition of Rs.22.00 lakhs u/s 69A/115BBE of the I.T. Act. 5. Since despite giving number of opportunities by the CIT (A), the assessee did not appear before him, the learned CIT (A) in his ex-parte order upheld the action of the Assessing Officer. 5.1. Aggrieved with such order of the learned CIT (A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: "1. The order of the learned CIT (A) is erroneous both on facts and circumstances of the case and in law. 2. The learned CIT (A) erred in passing ex-parte order without properl....

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....aring notice with DOH on 5.7.21 issued 5.7.2021 No compliance 8.7.2021 Fresh hearing notice with DOH on 15/7/2021 issued 15.7.2021 No compliance 22.7.2021 Fresh hearing notice with DOH on 29.7.2021 issued 29.7.2021 No compliance 06.08.2021 Fresh hearing notice with DOH on 13.8.2021 issued 13.8.2021 No compliance 15.9.2021 Fresh hearing notice with DOH on 21.9.21 issued 21.9.2021 No compliance 24.9.2021 Fresh hearing notice with DOH on 1.10.21 issued 1.10.2021 No compliance 25.11.2021 Fresh hearing notice with DOH on 1.12.21 issued 1.12.2021 Notice returned "Addressee left" 11.02.2022 Fresh hearing notice with DOH on 18.02.22 issued 18.02.22 No compliance 8. He accordingly submitted that the assessee did not ap....