2025 (2) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ke of convenience, hereinafter referred in short as Ld. AO)] for A.Y. 2012- 13. 2. The grievance of the revenue reads as under :- 1. On the facts and circumstances of the case & in law, the Ld. CIT(A) is not justified i deciding the appeal by accepting the additional evidences, ignoring the findings of the A that the assessee's case does not fall in any of circumstances listed in sub Rules 1(a) 1(d) of rule 46A of the Income Tax Rules, 1962. 2. On the facts and circumstances of the case & in law, the Ld. CIT(A) is not justified deleting an addition of Rs. 7,54,00,000/- made on account of undisclosed sources investment in various properties ignoring the fact that the assessee had neither furnish the supporting eviden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sal of material on record, it reveals that on 08.06.2022 Shri Virendra Kumar, Advocate appeared on behalf of the assessee /appellant but thereafter nobody appeared till date of final hearing. In the course of proceedings directed to issue notice through DR. In this regard it was informed by the learned DR on 01.08.2024 that notice has been sent upon the emails SHARDAENTERPRISES 1991 @ gmail.com and bhweshbhola @gmail.com as per in ITR of the assessee as per record. It is submitted by the learned DR that assessee has not been residing at any of the addresses as notice was serviced by affixture on all addresses except B-175, Saraswati Nagar, Pitampura, New Delhi - 10034 because the present owner of the address was reluctant to affixture. 4....