2024 (8) TMI 1077

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.... For the Revenue : Shri Ved Parkash Kalia, JCIT ORDER PER A.D.JAIN, VICE PRESIDENT This is assessee's appeal for assessment year 2011-12 against the order dated 28.12.2023 passed by the ld. CIT(Appeals) NFAC, Delhi. The following grounds have been taken : "1. That the Ld. Commissioner of Income Tax (Appeals) has erred in passing an ex-parte order without affording a proper ....

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....missioner of Income Tax(Appeals) has erred in upholding the addition of Rs. 61,00,000/- on account of cash deposits in the bank account treating it to be alleged income from undisclosed sources which is arbitrary and unjustified. 5. That the ld. Commissioner of Income Tax(Appeals) has further erred in upholding the addition of Rs. 67,258/- on account of interest credited in the bank accou....

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....filing the appeal in time. Therefore, the delay of 1 day in filing the present appeal is condoned. 2. At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the ld.CIT(A) to submit that the ld.CIT(A) has summarily rejected the appeal of the assessee without affording a proper opportunity of hearing and without any discussion on merits. It is further s....

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....1962, envisage that it is essential that before any action is taken, a communication of the notice must be in terms of these provisions; that these provisions do not make mention of communication to be "deemed" by placing the notice on the e-portal of the Department; that an pragmatic view has always to be adopted in these circumstances; that an individual or a company is not expected to keep the ....