TaxTMI 
TaxTMI 
2023 (11) TMI 1183
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....e of delay. The Ld. AR has submitted that the assessee belongs to rural area and also was suffering from ill health after the Covid Pandemic infection. The assessee was not aware about the impugned order passed by the Ld. CIT(A) as it was not served upon the assessee. Thereafter on 15.05.2023 the bank account of the assessee was attached by the department due to arrear demand arising from the assessment order and subsequent impugned order passed by the Ld. CIT(A). The AR has submitted that the assessee then approached his CA who has obtained copy of the impugned order from the Income Tax Department website and advised him to file appeal before the Tribunal. 3. Ld. AR has submitted the delay in filing the appeal is neither intentional nor....
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....e and advised me to file appeal before Hon'ble ITAT by engaging senior practitioner. Accordingly work of preparation of appeal started." 6. It transpires from the record that e-mail ID given in form no. 35 appears to be of authorized representative and not of the assessee and therefore, the possibility of non-communication of the impugned order to the assessee is not rules out. 7. Having considered the facts and circumstances of the case when the assessee belongs to the rural area and the impugned order was not received by the assessee in time I am satisfied that the assessee was having a reasonable cause for not filing the appeal within the period of limitation. Accordingly in the facts and circumstances of the case and in the in....
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....roper opportunity of hearing to the assessee. In the assessment order passed in pursuant u/s 263 order, the AO has assessed the entire deposit in the bank account to tax. 8.1 Ld. AR has submitted that the AO has passed assessment order dated 28.11.2019 ex-parte u/s 144 r.w. section 263 which was challenged by the assessee before the Ld. CIT(A). But the Ld. CIT(A) has confirmed the addition made by the AO without considering undisputed facts as reflected from the bank account statement of the assessee that the deposit represents the sale of the Cattle Feed (Cotten Seed Cake) and corresponding payment was also made through banking account by issuing bank draft to the suppliers. Thus, Ld. AR has submitted that the addition made by the AO in....
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.... entries are deposited as well as withdrawal are reflected as under: 11. Thus, the deposit as well as withdrawal mostly by issuing cheques in banks favour showing the narration y/s (yourself) clearly manifest the transactions of issuing drafts as explained by the assessee for purchase of the goods. The AO has added the entire deposit in the bank account to the income of the assessee without even considering facts available on record in the shape of the bank account statement of the assessee having both entries of deposit as well as the payments through bank drafts. Therefore, the addition made by the AO ignoring the relevant facts available on record is not justified when the assessee have already explained the source of deposit as sale ....
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.... 11,255.00€ 12-01-2939 C 54,200.00 60,433.0Cr 32-01-2009 7/S 136958 50,113.00 10,342.00C: 19--2009 Cash 80,000.00 90.342 190г -01-3049 1/3 136951 80,180.00 19,162.00C: 27-01-2009 7/8 136951 50,113.00 13.951.000r 27-01-2009 ish (9,150.00 9,499.000 01-02-2009 1/3 136952 46,326.00 35.327.000- 02-12-2009 Cast 45,000. 8.115.10Cr 05-02-2009 Y/S 134295 37,535.00 29,362.000r 25-12-2009 Cast 38.402 00 1.503.00Cr 02-01-2009 1/3 134295 46,236.00 37.598.00 11-02-2069 Cash 45.300.00 2,402.000 02-12-2009 ChqECE 5/12/08 1905 20.00 1,382.19Cr Page Total C/P: 3,00,768.00 3,08.150.01 1,311.00Cr 21.....