2023 (3) TMI 811

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.... various additions made by the Assessing Officer and thereafter giving part relief. 3. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 9.5.2016 declaring total income at Rs.3,66,640/-. The case was selected for scrutiny under CASS and statutory notices u/s 143(2) and 142(1) were issued to the assessee calling for certain information such as copies of P&L A/c, balance sheet for the year ended 31.3.2016, copies of the Bank A/c statement for the financial year relevant to the A.Y 2016-17 and nature of the cash deposit reflected in the Bank A/c, sources of cash deposits and proof/evidence for the deductions claimed under Chapter VIA of the I.T. Act, 1961. In response to the same, the AR o....

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.... 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 learned CIT (A) for fresh adjudication. 7. The learned DR, on the other hand, referring to Page 7 & 8 of the order of the learned CIT (A) drew the attention of the Bench to the continuous non-compliance of the assessee to the statutory notices issued by the learned CIT (A) to submit the details. He submitted that under these circumstances, no further opportunity should be granted to the assessee and the appeal filed by the assessee should be dismissed. 8. We ha....