TaxTMI 
TaxTMI 
2025 (6) TMI 937
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....19/11/2019 passed under Section 144 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"], by the Income Tax Officer, Ward- 3(3)(2), Ahmedabad [hereinafter referred to as "AO"]. Facts of the Case: 2. The assessee filed his return of income for A.Y. 2017-18 declaring an income of Rs. 3,93,060/-. The case was selected for complete scrutiny under CASS. The AO issued a notice under Section 143(2) of the Act dated 24.09.2018 through ITBA, which was duly served on the assessee. Subsequent notices under Section 142(1) of the Act dated 22.05.2019 and 05.10.2019 were issued, calling for specific details, but no compliance was made by the assessee. A final show-cause notice dated 06.11.2019 was issued, requiring the assessee to explai....
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....eciating facts and law of the case properly. 2. The Id. CIT(Appeals) erred in law and on facts in confirming the addition of Rs. 21,69,000/- being alleged unexplained cash deposit u/s.69A r.w.s. 115BBE without appreciating facts and law of the case properly. 3. The Id. CIT(Appeals) erred in law and on facts in confirming the addition of Rs. 85,08,876/- being alleged unexplained credit entries in the bank account u/s.69A r.w.s. 115BBE without appreciating facts and law of the case properly. 4. The Id. CIT(Appeals) erred in law and on facts in confirming the addition of Rs. 50,00,000/- being alleged undisclosed sale consideration received on sale of immovable property without appreciating facts and law of the case properly. 5. The....
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....e appeal is admitted for adjudication. 8. The learned Authorized Representative (AR) submitted that due to the ill health of the assessee, he was completely dependent on his son for assessment and appellate proceedings and therefore the assessee could not properly represent his case before the lower authorities, resulting in an exparte assessment under Section 144 of the Act. The AR sought an opportunity for the assessee to present his case on merits and, therefore, requested that the matter be restored to the file of the AO for fresh adjudication. 9. The DR did not object to the restoration of the matter to the AO but submitted that the assessee's non-cooperation before the lower authorities caused unnecessary litigation, and hence, a no....