2023 (3) TMI 811

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....his appeal filed by the assessee is directed against the ex-parte order dated 20-02-2020 of the learned CIT (A)-2, Hyderabad relating to A.Y.2016-17. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the learned CIT (A) in confirming the various additions made by the Assessing Officer and thereafter giving part relief. 3. Facts o....

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....ent u/s 143(3) on 22.12.2018 determining the total income of the assessee at Rs.92,26,000/- wherein he made the following additions: A) Unexplained cash deposit in S.B A/c u/s 69 r.w.s 115BBE of the I.T. Act Rs.83,45,858/- B) Unexplained investment made out of SB A/c u/s 69 r.w.s. 115BBE of the I.T. Act - Rs.3,00,026/-. C) Disallowance of deduction claimed under Chapter VIA of the I.T. Act, ....

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....ssessee at the outset submitted that due to unavoidable circumstances, the assessee could not appear before the learned CIT (A). He submitted that given an opportunity the assessee is in a position to substantiate his case with necessary evidence to the satisfaction of the learned CIT (A). He accordingly submitted that in the interest of justice, the matter should be restored to the file of the le....

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....against the returned income of Rs.3,66,640/- by making various additions as per Para 3 above. We find the learned CIT (A) in the ex-parte order passed by him gave part relief to the assessee and sustained the major additions for which the assessee is in appeal before the Tribunal. It is the submission of the learned Counsel for the assessee that although there was non-compliance before the learned....