2023 (2) TMI 792

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R V. DURGA RAO, JUDICIAL MEMBER : This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 07.11.2022 relevant to the assessment year 2017-18. 2. Brief facts of the case are that as per information available with the Department, the Assessing Officer noticed that the assessee had deposited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce. Finally, the Assessing Officer issued pre-assessment notice dated 21.09.2019 requiring the assessee to furnish the sources for cash deposits during demonetization period. However, the assessee has not filed his return of income and just filed a single sheet containing abstract of cash deposits and reported availing of loan by the assessee as source for cash deposits. Accordingly, with the avai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Act, the assessee preferred an appeal before the ld. CIT(A). Since the assessee has not filed any details in support of the grounds of appeal, the ld. CIT(A) dismissed the appeal by observing as under: "3. Notice u/s 250 of the I. T. Act was issued to the appellant on 05.03.2022 asking the appellant to file details in support of the grounds of appeal on or before 21.03.2022. However, the ap....