2023 (1) TMI 819

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....rge K, JM : This appeal at the instance of the assessee is directed against CIT(A)'s order dated 01.09.2022. The relevant assessment year is 2012-2013. 2. The brief facts of the case are as follows: The assessee is an individual. For the relevant assessment year 2012-2013, the assessee did not file return of income u/s 139(1) of the I.T.Act and there was huge cash deposits in various bank accou....

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.... validity of reopening of assessment. The appeal before the first appellate authority was fixed on four occasion for furnishing online submission. Since there was no submission made by the assessee, the CIT(A) decided the matter ex parte. The CIT(A) after having condoned the delay of 5 days in filing the appeal, rejected the grounds raised by the assessee with reference to the reopening of assessm....

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.... for time in response to the notices. 3. That the learned Commissioner of Income-tax (Appeals) ought to have provided some time to the appellant as some of the notices were issued during COVID-19 breakdown in the country and the e-proceedings were at the initiation stage where the appellant was unaware of the procedure of appeal proceedings. 4. ........ 5. Estimation of income 5.1 That th....

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....and the assessee was unaware of the procedure of appeal proceedings. Therefore, it was prayed that the matter may be restored to the files of the A.O. for the assessee to make a proper representation with reference to the estimation of income. 6. The learned Departmental Representative strongly supported the orders of the A.O. and the CIT(A). 7. We have heard rival submissions and perused the ma....