2025 (10) TMI 1153

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.... Counsel. ORDER 1. This appeal is filed by Shri B.V. Yogish (the assessee/appellant) for the assessment year 2017-18 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 02.06.2025 wherein the appeal filed by the assessee against the assessment order passed u/s. 144 of the Income-tax Act, 1961 [the Act] dated 11.10.2019 by the ITO, Ward 1....

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....Rs. 13,48,977 instead of Rs. 5,71,909. 3. The ld. AO further found cash deposit during the demonetisation period is disproportionate to his regular income. Accordingly he found that assessee has deposited Rs. 31,52,530 in cash out of which the ld. AO granted a credit of Rs. 11,02,100 and made an addition of balance sum of Rs. 20,15,430. The total income of the assessee was assessed at Rs. 30,99....

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....He submitted that due to adverse situation, the assessee could not appear before the ld. CIT(A). In support the assessee also submitted an Affidavit along with death certificate of his son. It was further stated with respect to non-receipt of notices in Col. 17 of Form 35 assessee specifically requested the notices to be issued at the address of the assessee, but no such notice has been issued and....

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....detail, there is no option available with the ld. AO or the ld. CIT(A) to decide otherwise. 7. I have carefully considered the rival contentions and perused the orders of the ld. lower authorities. The affidavit furnished by the assessee was also accompanied by the death certificate of son of the assessee. It is not denied that assessee is running a petrol pump by name KVG Petroleums as his pro....