2025 (5) TMI 2035

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....following grounds: "1. That the learned CIT(A) erred in passing ex parte order on account of no compliance. The fact is that the notices were not sent at proper mail id. which was mentioned in Form no 35. The ex parte order so passed without giving proper opportunity of being heard is illegal and wrong. The order so passed may very kindly be quashed. 2. WITHOUT PREJUDICE TO THE ABOVE That the learned CIT(A) erred in confirming the disallowance of Rs. 41,81,390/- made by the AO. The addition so confirmed without verifying the merit of the case is illegal and wrong. The same may very kindly be allowed." 2. The background facts leading to present appeal are such that the assessee-individual is stated to be an agriculturist having income f....

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....ed by CIT(A) to show that those notices were issued to a different email id than the email id supplied in assessee's Form No. 35. Ld. AR submitted that the assessee of assessee is quite meritorious and does not call for the heavy additions made by AO but due to inability of assessee to make representation, the lower authorities have made/upheld the additions. He submitted that the AO has made addition of Rs. 41,70,900/- on account of deposits made by assessee in two bank a/cs i.e. Rs. 11,69,900/- in SB A/c No. 882110100013734 and Rs. 30,01,000/- in SB A/c No. 882110110005377. He submitted that the first SB a/c is belongs to assessee but the second SB a/c is jointly owned by assessee and his brothers. He submitted that an agricultural la....

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....h Shri Ramchandra (assessee's uncle) & Shri Jagdish (assessee's uncle). Assessee's mother was having 1/3rd share in that land. 1.2 The assessee was having 1/4th share of agricultural land owned by her mother effectively the assessee was having 1/12th share in agricultural land situated at Umrikheda. 1.3 The land was sold vide Regd Sale Deed dt 04.01.2011. The assessee's mother received Rs. 10,50,000/- through account payee cheques and remaining amount of Rs. 34,90,000/- was received in cash. 1.4 The cash received of Rs. 34,90,000/- was deposited by the assessee in his personal account and in joint account maintained with brothers. 1.5 The AO added Rs. 41,70,900/- being cash deposited in bank and interest on SB.A/c of....

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....rees to the proposal of Ld. DR for revenue for remanding this case to AO. 8. We have considered submissions of both sides and perused the case record. We find that the orders passed by both of the lower authorities are ex-parte. We also find that the AO has made an addition of Rs. 41,70,900/- on account of unexplained cash deposits in bank a/cs of assessee. But one of the bank a/c in which the major portion of deposit amounting to Rs. 30,01,000/- was made is claimed to be a joint a/c owned by assessee and his brothers. It is further being claimed that the deposit so made was sale proceed of a land jointly owned by assessee's mother/assessee/assessee's brothers. Looking to these facts, the entire addition of Rs. 30,01,000/- made in ....