2023 (8) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 08.07.2022 pertaining to the assessment year 2012-13. The assessee has raised following grounds of appeal: "1. Appeal is filed against the order u/s 250 of the Learned CIT(A), in which Addition of Rs. 11,89,500/- made by the Learned AO made vide his....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant has'nt got any real opportunity of being heard before any of the Assessment/Appellate authorities. 2. The assessee has filed application for condonation of delay in filing the appeal before the Tribunal. Considering the averments made in the application, the delay in filing the appeal is condoned and the appeal is taken up for hearing. 3. Facts giving rise to the present appeal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted in her aforesaid SB account. Further, the appellant ahs submitted that she is submitting the copies of her Axis bank account for the F.Y. 2011-12 as evidence in support of her contention but no evidence of proof is attached along-with submission. The appellant only giving the reasons for not attending the assessment proceedings before the AO that how the AO erred in making the addition of Rs. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned DR supported the orders of authorities below and submitted that the assessee has been negligent in providing the relevant evidence. 6. I have heard learned DR. I find that the assessee has filed copy of bank statement of the bank account on the basis of which the impugned addition has been made. From the bank account statement it is transpired that the assessee had deposited in cash and the....