TaxTMI 
TaxTMI 
2024 (2) TMI 1110
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....r of the learned Commissioner of Income-tax (Appeals)-15 New Delhi, dated 18.06.2019, pertaining to the assessment year 2016-17. The assessee has raised following grounds of appeal: "1. That the CIT(Appeals) Learned Erred in confirming the Addition made by Ld. Assessing Officer in making addition of Rs. 571,276/- as unexplained money in spite of the fact that the same had already been explained ....
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.... before the hearing of the appeal." 2. The only effective ground of appeal is against sustaining the addition of Rs. 5,71,276/- as unexplained money. 3. At the time of hearing no one attended the proceedings on behalf of the assessee. It is seen from the record that on earlier two occasions also no one attended the proceedings on behalf of the assessee. On earlier occasions the assessee had soug....
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....new in the part of assessee to filed belated return u / s * 139(4) as has been done in current year. It is claimed by the AR that the assessee had been filing belated return in past also. The AR has further submitted that the assessee had a turnover of Rs. 76,48,900/- and the return has been filed u / s 44AD (presumptive taxation). The contention of the Appellant has been considered and the orde....
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....ing multiple opportunities by the AO as mentioned on page 1 of his order. During the course of appellate proceedings also, the appellant has not been able to prove the existence of this cash in hand as on 31.03.2016. Considering the facts and circumstances of the case, I do not find any reason to interfere with the findings of the AO and accordingly the addition of Rs. 5,71,276/- made by the AO is....