2025 (6) TMI 631

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....016-17. 2. We find that this appeal is filed with a delay of 279 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication. 3. The assessee raised 12 grounds of appeal, amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in upholding the order of the Assessing Officer by ex-parte of the assessee. 4. At the outset, we note that the assessee is an individual and filed his return of income on 07.11.2016 admitting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade by the assessee and no details for the source of this amount has been clarified. Thus, as per the information available with the Department, the Assessing Officer treated the same as unexplained amount and added to the income of the assessee. On appeal, the ld. CIT(A) upheld the order of the ld. CIT(A) since there was no compliance to the hearing notices issued by the ld. CIT(A). 6. The ld. AR Shri A. Mohamed Shakeer, Advocate submits that the best judgement assessment passed by the Assessing Officer under section 147 r.w.s. 144B of the Act is incorrect when the assessee has fully cooperated by furnishing complete details against the notices issued by the Assessing Officer and not disputed the details filed by the assessee. The Asses....