2023 (10) TMI 1273

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....nt year 2015-16. The assessee has assailed the impugned order on the following grounds of appeal: "1) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) has erred in dismissing the appeal unilaterally without allowing the appellant to file his written submission by overlooking the adjournment application. 2) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) is not justified in confirming the addition of Rs. 14,53,494/- as unexplained investments u/s. 69 of the Income-tax Act, 1961. 3) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) is not justified in confirming the....

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.... For the sake of clarity, the observations of the CIT(Appeals) are culled out as under: "5.1 I have perused the assessment order and the material on record. The facts of this case are that the assessee runs a cosmetic and gift shop and has filed return of income by opting for provisions u/s 44AD of the I.T. Act. No regular books of accounts are maintained. During the year, the assessee has purchased residential property for Rs. 43,78,970/- and a Maruti Dzire Car for Rs. 5,50,000/-, for which deposits have been made in the bank on various dates. During the course of assessment proceedings, the assessee submitted a cash flow statement for the previous year. The AO found that the closing cash in hand as per the balance sheet as on 31.....

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....e basis of which the above additions have been made to the total income. I find that the additions made by the AO are in accordance with the facts of the case and provisions of law. Therefore, the additions made by the AO are upheld. Grounds No.1 to 4 are dismissed." 4. The assessee, being aggrieved with the order of the CIT(Appeals), has carried the matter in appeal before me. 5. Shri S.R. Rao, Ld. Authorized Representative (for short 'AR') for the assessee at the very outset submitted that the CIT(Appeals) had disposed of the appeal without affording a sufficient opportunity of being heard to the assessee. Elaborating on his aforesaid contention, it was submitted by the Ld. AR that the assessee in the course hearing of the appeal ha....

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....t, "DR") relied on the orders of the lower authorities. 7. I have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities as well as material available on record. Admittedly, it is a matter of fact borne from the record that the assessee had, in the course of hearing of the appeal before the CIT(Appeals), uploaded on 17.07.2023 a request letter for adjournment vide Acknowledgement No.510956631170723 dated 18.07.2023. Ostensibly, the CIT(Appeals) had, without intimating to the assessee that his request for adjournment had been turned down, proceeded with the matter and disposed off the appeal of the assessee. I find substance in the claim of the Ld. AR that the assessee had remained under ....