AI Drafter 
TaxTMI 
TaxTMI 
2025 (8) TMI 750
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....al filed by the assessee in ITA No.322/Hyd/2025 for A.Y. 2013-14, wherein the impugned order has been assailed on the following grounds of appeal before us: "1. The order of the Ld. CIT(A) is erroneous in law as well as on facts of the case and has erred in upholding the order of the AO. 2. The Ld. CIT(A) passed the order without considering the fact that the Appellant has made the submissions before the Ld. CIT(A) and accordingly the action taken by the Ld. CIT(A) accepting the addition is not in accordance with facts & law and hence the addition is liable to be deleted. 3. The Ld. CIT(A) without allowing proper opportunity of hearing to the Appellant, has passed the order upholding the order of the AO which is not sustainable and hence the addition made by the AO is liable to be deleted. 4. The Ld. CIT(A) has upheld the order of the Assessing Officer without even considering the submissions made before him and such action of the Ld. CIT(A) is prejudicial to the interests of the Appellant and not justifiable in the present facts and circumstances. 5. The Ld. CIT(A) ought to have considered the submissions made by the Appellant and the L....
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....n her bank account during the subject year. The CIT(A) observed that the A.O., in the absence of any explanation regarding the deposits of Rs. 86.10 lacs (approx.) in the bank account of the assessee, was constrained to treat the same as unexplained cash credits under Section 68 of the Act. Accordingly, the CIT(A) held that, for lack of co-operation, absence of evidence such as reconciliations, explanations and documentation, the A.O. had rightly held the deposits of Rs. 86.10 lacs (approx.) as unexplained cash credits under Section 68 of the Act. For the sake of clarity, the observations of the CIT(A) are culled out as under : "4.3 I have gone through the assessment order and record available. In the instant case, as regards, ground regarding order not sustainable on Facts or in Law is concerned. In my view, this is a general ground of appeal and serves as a broad challenge to the validity of the assessment order. It provides a foundation for the other specific grounds and allows the appellant to argue on various aspects of the order. While this ground lacks specificity, it is dismissed. 4.4 As regards, ground regarding invoking section 68 is concerned. The appel....
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.... with an explanation regarding the source of the deposits of Rs. 86.10 lacs made in her bank account during the subject year, but, the CIT(A) had grossly erred in law and on facts of the case in not considering the same while disposing of the appeal. The Ld. AR, to fortify his aforesaid contention, has taken us through the submissions that were e- filed/uploaded in the course of the proceedings before the CIT(A) on 21.12.2024, vide acknowledgment number 764121301211224, (Pages 21 and 22 of the APB). Also, the Ld. AR had taken us through the documents/enquiries that were uploaded by the assessee in the course of the appellate proceedings before the First Appellate Authority, (Pages 23 to 32 of the APB). The Ld. AR had specifically drawn our attention to the written submissions that were uploaded by the assessee before the CIT(A), wherein it was categorically stated by her that the deposits made in her bank account, either in cash or through transfer of cheques aggregating to Rs. 86.10 lacs (supra), were the sale proceeds of agricultural produce and fruits cultivated by her on the agricultural lands owned both by her and her husband. The Ld. AR submitted that the CIT(A), by not takin....
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....eal vide his order dated 27.11.2024, therefore, the aforementioned written submissions that were filed/uploaded on 21.12.2024 were very much available before him at the time of disposing of the appeal. 11. Be that as it may, we are of the firm conviction that as the assessee had, in the course of the proceedings before the CIT(A), come up with an explanation regarding the source of the deposits of Rs. 86.10 lacs (supra) in her bank account, therefore, the disposing of the appeal by him without taking cognizance of the said submissions/material cannot be approved on our part. We thus, in terms of our aforesaid deliberations, are of the firm conviction that the matter, in all fairness, requires to be set aside to the file of the CIT(A), with a direction to re-adjudicate the same after considering the written submissions/material that had been filed/uploaded by the assessee and are available on his record, based on a speaking order. Needless to say, the CIT(A) shall, in the course of the set-aside proceedings, afford a reasonable opportunity of being heard to the assessee. 12. Resultantly, the appeal filed by the assessee is allowed in terms of our aforesaid observations. ITA....