2025 (9) TMI 349

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....AS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 23.09.2024, for assessment year 2012-13. 2. The assessee/appellant appearing in person submitted that, the Assessing Officer (AO) made addition of Rs. 19,31,500/- on account of....

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....ons of the assessee completed assessment u/s. 144 of the Act making addition of Rs. 19,31,500/-. Reiterating his submissions made before the CIT(A), he stated that notice u/s. 148 of the Act was issued by the AO on 27.03.2019. The assessee filed his return of income on 02.09.2019 declaring income of Rs. 5,38,610/-. In so far as addition on account of unexplained cash deposits is concerned, the ass....

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....m sale of property, deposit of cash gifts received on occasion of marriage and part of savings deposited in bank for repayment of House Building Loan received from Air Force Group Insurance Society. To substantiate his contentions, the assessee placed on record copy of registered sale deed dated 05.03.2012 along with translation of the sale deed, details of cash gifts received on occasion of marri....

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....eted assessment invoking provisions of section 144 of the Act. The assessee is a Senior Officer in Indian Air Force. During assessment proceedings, he was posted in Leh & Kargil sector. The AO without appreciating the fact that the assessee was serving nation in a remote location at high altitude area where excess to internet at that time was not easy failed to take cognizance of the replies furni....