2025 (6) TMI 1633

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....spondent : Ms. Neerja Sharma, Sr-DR ORDER PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act') dated 21.11.2024 by the Commissioner of Income-tax (Appeal)/Addl/JCIT(A)-4, Chennai [in short 'Ld. CIT(A)'] for the Assessment Year (AY) 2012-13, which in turn arises out of assessment order pa....

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....arned Members of the Tribunal may deem it proper. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the curse of the hearing of the appeal." 2. The present appeal is barred by 8 days in filing appeal before Tribunal. The assessee has filed affidavit stating that he was unaware of online income-tax proceedings. He filed the appeal immediately after know....

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....questing assessee as to why Rs. 8,38,580/- should not be added u/s 69 of the Act. Since no reply was given, AO has added the above amount and determined total income at Rs. 12,34,820/-. Aggrieved by the addition made by AO, assessee preferred appeal before CIT(A). 4. The assessee contested validity of reopening as well as merits of the addition. The CIT(A) dismissed the ground on validity of re....

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....d was partly allowed. 5. Further aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal. The Ld. AR relied on the grounds of appeal and statement of facts. He has also filed paper book containing various case laws. He submitted that the reopening was not valid. He also submitted that the addition on account of cash deposit/credits in the undisclosed bank acc....