2023 (1) TMI 1427

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....essment year 2017-18 on the grounds inter-alia that :- "1. The Ld. Commissioner of Income-tax (Appeal), NFAC, erred in upholding the action of Ld. Assessing Officer in adding INR 20,00,000/- being cash deposit in the bank account and taxing the same u/s 115BBE of the Act at the rate of 60%. 2. The Ld. Commissioner of Income-tax (Appeal), NFAC, erred in passing an ex-parte order without considering the adjournment request filed by the assessee. 3. The Ld. Commissioner of Income-tax (Appeal), NFAC, erred in not granting sufficient opportunity of being heard and thereby violating principles of natural justice. 4. The Ld. Commissioner of Income-tax (Appeal), NFAC, erred in not disposing the appeal on merits of the case. 5. The ass....

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....le on record in the light of the facts and circumstances of the case and law applicable thereto. 5. The Ld. CIT (A) dismissed the appeal filed by the assessee on account of non-prosecution by returning following findings: "4.7 I have perused the impugned assessment order u/s 143(3) dated 23.12.2019 The appellant has not furnished any submissions in support of the ground of appeal during the appellate proceedings apart from the statement of facts furnished along with Form 35. The appellant admits that she has received all the notices, letters and orders issued by the assessing officer online. All notices were issued electronically since the assessment was being done on the ITBA Portal and Faceless Assessment had started. It is quite a bra....