TaxTMI 
TaxTMI 
2025 (9) TMI 579
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....ide orders dated 28.11.2022 & 13.02.2025 passed for A.Y. 2010-11. Since common facts and issues are involved for both the years under consideration, both the cases are taken up together. We shall first discuss the facts for A.Y. 2010-11 (ITA No. 1046/Ahd/2025) and our observations for this year shall apply to ITA No. 984/Ahd/2025 for A.Y. 2010-11 as well 2. The assessee has raised the following grounds of appeal: ITA No. 1046/Ahd/2025 (A.Y. 2010-11) "1. The learned CIT(A) has erred both in law and on facts by failing to consider that the appellant had submitted all relevant documents during the appellate proceedings. However, due to multiple appeals pertaining to the same assessment year being pending simultaneously,....
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....ore the first appellate authority, but they did not keep him informed about the outcome or the available remedies thereafter. It was only when the assessee recently approached a Chartered Accountant in Ahmedabad for guidance on a separate appellate order passed under section 271(1)(c) of the Act that he became aware of the earlier appellate order passed under section 250 of the Act by Ld. CIT(A) relating to the quantum proceedings, and the remedy of filing an appeal before the Tribunal. Immediately thereafter, the assessee has filed the present appeal before ITAT and has also placed a formal application on record seeking condonation of delay, supported by an Affidavit. In view of the facts highlighted above and considering the assessee's ag....
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....ct. were also initiated for concealment of income. 5. In appeal, Ld. CIT(A) dismissed the appeal of the assessee on account of non-appearance, with the following observations: "8. Held:- During the course of appeal proceedings, no reply has been filed by the appellant. I have perused the order of the Assessing Officer and considered the facts of the case. The appellant has not perused the appeal despite being granted several opportunities as elaborated above. No details, documents or submissions have been provided by the appellant substantiating its grounds of appeal. The mere facts mentioned in Form No. 35 cannot be considered in the absence of any supporting documentary evidence and submissions. The AO has passed a very reason....
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....ssued by the Assessing Officer and Ld. CIT(A) due to lack of awareness about Income Tax procedures. It is also noted that the additional evidences were inadvertently uploaded by the assessee under the wrong tab during first appellate proceedings, thereby leading to the CIT(A) disposing of the appeal of the assessee on ex-parte basis, without examining the merits of the case. In view of the evidences now placed on record and the explanation offered and also the quantum of addition involved, we find merit in the plea of the assessee. The source of cash deposits in our considered view stands explained by agricultural income, and there is no contrary material brought on record by the Revenue to disprove the claim. Accordingly, the addition of R....