TaxTMI 
TaxTMI 
2023 (11) TMI 1382
X X X X Extracts X X X X
X X X X Extracts X X X X
....rounds: "1. On the facts and circumstances of the case as well as law on the subject, the learned CIT (A) has erred in not admitting the appeal u/s 249(4) when no tax was payable as advance tax. 2. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making addition of Rs. 13,69,000/- being cash deposits made during the demonetization period in the bank accounts of the assessee as unexplained u/s. 69A of the Act. 3. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making addition of Rs. 8,000/- being cash deposits made during the period other than demonetization period in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessee made cash deposits in his bank accounts during demonetization period with Syndicate Bank. The firm stand of assessee right from the beginning is that he is not liable to pay any tax as he has no other source of income, except agricultural income. The assessee has not filed return of income, although the assessee was filing return of income regularly from AY. 2014-15 and 2016-17 and as shown certain agricultural income, below the taxable limit which was accepted by Department without any variation. The ld. AR further submits that during the pendency of appeal before ld. CIT(A), issued a deficiency letter/show cause notice to the assessee that tax on return income was not paid/particulars of payment not mentioned. In response to suc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessee in limine. The ld. AR for the assessee submits that appeal of assessee was not adjudicated by ld. CIT (A) on merit, therefore the matter may be restored back to the file of ld. CIT (A) to decide the appeal on merit. To support her submissions, the ld. AR for the assessee relied on the decision of Pune Tribunal in Hotel Sai Siddi (P) Ltd. Vs DCIT (2011) 13 taxmann.com 155 (Pune). 4. On the other hand, ld. Senior Departmental representative (Sr DR) for the Revenue submits that Assessing Officer passed the assessment order under section 144 for non-compliance of various show cause noticed. The Assessing Officer assessed the income at Rs. 24,19,036/-. The assessee has not deposited the due tax as per the assessment order, the A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....an agriculturist and have no other income except agriculture income during the year under consideration, and it was further argued that in response to deficiency letter, the assessee duly explained the fact that assessee has no other source of income except agriculture income and not liable to file return of income and hence assessee no occasion for mentioning tax on the return of income not paid/particular of payment not mentioned on appeal form. I find that the defence of assessee right from the beginning is that the agriculturist and being no source of income, so he is not liable to pay tax. I find that Division Bench of ITAT, Pune in the case of Hotel Sai Siddi (P.) Ltd. vs. DCIT (supra) held that when the assessee has incurred loss whi....