TaxTMI 
TaxTMI 
2025 (5) TMI 1942
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.... 1. The assessee has filed the present appeal against the impugned order dated 03/05/2024, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi, ["learned CIT(A)"], for the assessment year 2018-19. 2. When this appeal was called for hearing, neither anyone appeared on behalf of the assessee nor was any application seeki....
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....Bank account, notice under section 148A of the Act was issued to the assessee asking him to show cause why the proceedings should not be initiated by issuing notice under section 148 of the Act. However, the assessee did not comply to the said show cause notice. Accordingly, the order under section 148A(d) of the Act was passed on 30/03/2022 and notice under section 148 of the Act was issued. Duri....
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....he lottery tickets were purchased by him. Further no PAN of such wholesale distributor is provided by the assessee. Further, the ledger account and invoices of purchase made, along with their PAN and address, have also not been furnished by the assessee. Thus, since the assessee has not been able to explain the expenditure with satisfactory evidence and explanations, the amount of cash withdrawal ....
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....e learned CIT(A), vide impugned order, dismissed the appeal filed by the assessee in the absence of any written submission and evidence being produced by the assessee against the additions made by the AO. The learned CIT(A) noted that during the appellate proceedings, four notices were issued to the assessee, however, the assessee did not respond to any of these notices. Accordingly, the learned C....