2023 (1) TMI 532

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....t, 1961 (hereinafter referred to as 'the Act') dated 18.12.2018. The assessee has raised the following grounds of appeal:- "1. The Ld. CIT(A) has erred and was not just and proper on the facts of the case and in law by not passing a speaking order and dismissing the appeal for not prosecuting. 2. The Ld. CIT(A) has erred and was not jut and proper on the facts of the case and in law in confirming the addition of Rs.17,81,580/-. 2. Prayer. 2.1 The addition confirmed by the Ld. CIT(A) may be kindly deleted. 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fit maybe granted. 3. The assessee craves leave to add, amend, modify alter or delete any o....

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....d in para-2 of impugned order. Despite giving final opportunity no compliance was made on the part of assessee. The Ld. CIT(A) finally dismissed the appeal of assessee after considering the material available on merit. 4. I have considered the submissions of both the parties and have gone through the orders of lower authorities carefully. I find that case of assessee was reopened under section 147 on the basis of information of ITD data that assessee made cash deposits aggregating of Rs.17,81,580/-.The assessee has filed return of income by declaring meagre amount of Rs.2,03,210/-. The Assessing Officer after issuing various notices for verification of fact recorded reasons of re-opening and served notice under section 148 dated 28.03.20....

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....principle of natural justice, I am inclined to give one more opportunity to the assessee to contest his case on merit. Thus, the appeal is restored back to the file of assessing officer to decide the issue afresh. I find one more reason to restore the case to the file of assessing officer that entire cash was added in the income of assessee and the NFAC/Ld. CIT(A) has not decided the case as per the mandate to Section 250(6) of the Act, which mandates that the while deciding the appeal, the ld CIT(A) is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. 6. Considering the aforesaid facts and circumstances of the case, the grounds of appeal raised by assessee is resto....