2025 (8) TMI 589

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.... : Ms. Harpreet Kaur Hansra, SR.DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 02.11.2023, for assessment year 2017-18. 2. Notice of hearing of appeal was issued to the assessee through RPAD as well as through....

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....he department submits that the assessee has been non cooperative during assessment proceedings and has failed to respond to repeated notices issued by the Assessing Officer (AO). Even during First Appellate proceedings, the assessee has failed to respond to the notices issued by CIT(A) on merits. She submitted that during the period relevant to assessment year under appeal, the assessee had cash d....

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.... 69,28,147/- in cash (including Rs. 8,48,000/- during demonetization period) during the period relevant to assessment year under appeal. The assessee failed to respond to notices issued by the AO, hence, the AO was constrained to pass assessment order u/s. 144 of the Act. In absence of any assistance from the assessee, the AO treating entire cash deposits in the bank account has unexplained money ....