2024 (6) TMI 1275

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....4/1054293993(1) dated 11.07.2023, arising out of order passed u/s 147 r.w.s.144 of the Income Tax Act, 1961 (in short 'Act') dated 25.03.2022 for the Assessment Year (A.Y.) 2015-16, with the delay of 58 days. The assessee filed a petition for condonation of delay, submitting that the appeal against the order of the Ld.CIT(A) dated 11.07.2023 ought to have been filed on or before 10.09.2023, but the appeal could be filed before the Tribunal only on 05.11.2023 with the delay of 56 days due to the fact that, the day before the assessee was required to sign appeal papers in his counsel's office, he slipped and fell down on the steps in his relatives house while attending a function, fracturing his left ankle. Immediately, thereon, he got medica....

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....t No. 048301500633 maintained with ICICI bank during the F.Y.2014-15. The case was reopened u/s 147 of the Act and notice u/s 148 was issued on 06.01.2021 Notices u/s 142(1) of the Act were issued to the assessee calling for details, documents and evidences in support of income earned during the year, but the assessee has not submitted any details and supporting evidences as called for. Accordingly, the assessing officer(AO) treated the amount of Rs. 80,45,200/- as unexplained cash credit u/s 68 of the Act and added to the total income of the assessee. 4. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) upheld the order of the AO and dismissed the appeal of the assessee. 5. Aggriev....

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...., the Ld.DR submitted that the assessee was given several opportunities, but no details, documents or submissions have been provided to arrive at any conclusion by the Ld.CIT(A). Hence, the Ld.CIT(A) is justified in dismissing the appeal of the assessee. She, therefore, pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee. 8. We have heard both the parties and perused the material available on record. The appeal of the assessee was dismissed ex-parte before the Ld.CIT(A) due to non prosecution of the appeal by the assessee with cogent material evidences in support of the grounds of appeal raised. But, the contention of the Ld.AR is that he was not given sufficient opportunity before the Ld.CIT(A) and....