2025 (12) TMI 285

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.... the assessment year 2017-18. 2. The assessee has raised the following grounds of appeal: 1. The impugned Appellate order dated 27.6.2025 passed by the Add/JCIT(A)-2 Visakhapatnam is opposed in law, facts and circumstances of the case. 2. That the ld. Add/JCIT(A)-2, has erred in law and on facts in confirming the addition of Rs. 14,32,500/-, without affording adequate and reasonable opportunity of being heard to the appellant as the impugned appellate order has been passed merely on the basis of two notices dated 13.5.2025 and 20.5.2025, which falls short of the principles of natural justice. 3. That the ld. Addl/JCIT(A)-2, has erred in confirming the addition of Rs. 14,32,500/- without appreciating the fact th....

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....dence with regard to her claim. 3.1 The AO did not accept the explanation of the assessee with regard to the source of the cash deposits due to the fact that the assessee failed to produce any documentary evidence in support of agricultural income derived by her husband. Further, the assessee had also failed to produce any documentary evidence in support of the receipt of unsecured loans from her cousin and accordingly concluded the assessment by treating the entire cash deposit during the demonetization period amounting to Rs. 14,32,500/- as unexplained money u/s 69A of the Act and assessed on a total income of Rs. 17,84,100/-. 4. Aggrieved by the assessment completed u/s 143(3) of the Act dated 13.11.2019, the assessee preferred an ....

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....ligence on the part of the assessee. 9. We have heard the rival submissions and perused the materials available on record. It is an undisputed fact that the assessee could not represent her case before both the authorities below. The ld. A.R. of the assessee before us contended that the husband of the assessee is having 9 acres of agricultural land and agricultural produce are sold in the local market. The ld. A.R. of the assessee also submitted that before the ld. Addl. JCIT(A), the assessee also submitted the pahani in the name of husband of the assessee along with the confirmation letter from the cousin of the assessee as well as bank statement and accordingly prayed that one more opportunity may be granted before the AO to substantia....