TaxTMI 
TaxTMI 
2026 (2) TMI 1124
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.... That the Learned Commissioner of Income Tax (Appeals) has erred in law and on facts by dismissing the appeal ex-parte on the ground of non-appearance of the appellant's authorized representative, without appreciating that the non-response was due to bona fide reasons beyond the control of the appellant. 2. Without Prejudice to any other grounds, That the Learned CIT(A) ought to have granted an opportunity to the appellant to present their case on merits, especially when the non-appearance was not attributable to any negligence or malafide intent on the part of the appellant. 3. Without Prejudice to any other grounds, That the Learned Commissioner of Income Tax (Appeals) has erred in law and on facts by dismissing the ....
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....and submitting the requisite replies. There was no deliberate intention on the part of the appellant to disregard the proceedings. 9. Without Prejudice to any other grounds, the appellant has maintained proper books of accounts and supporting documents, which substantiate the declared income. The additions made by the Assessing Officer were arbitrary and without considering the factual details of the case. The appellant is now fully prepared to provide all necessary documents, explanations, and evidence to substantiate their case. 10. The Appellant craves leave to add / alter any of the grounds of appeal before or at the time of hearing. Relief Sought: Dissatisfied with the ex-parte orders of the Assessin....
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....nd Pravara Sahakari Bank Savings Account and F.D. Loan Account statements. He also submitted that on the total turnover of Rs. 37,69,109/- from milk sales, assessee has declared income u/s 44AD of the Act. However Ld. AO was not satisfied and he concluded the assessment proceedings making addition of Rs. 28,79,000/- and assessed the income at Rs. 31,20,390/- 4. Aggrieved assessee preferred appeal before Ld. CIT(A) but failed to succeed. 5. Now the assessee is in appeal before this Tribunal. 6. Ld. Counsel for the assessee vehemently argued referring to the Paper Book running into 100 pages and submitted that all the details and evidence in support of the claim that assessee is running the business of purchase and sale of milk stand....
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....s which are placed in the Paper Book from page No. 76 to 90. I further find that the transactions between the assessee and CBSDUS are being carried out from the first week of April 16' which means that regular business activity was already being carried out prior to declaration of demonetization scheme. I also note that CBSDUS is maintaining its Bank Account with the Central ADC Co Bank and that against the bills raised by the assessee in which the quantity of milk is running between 13,000 to 14,000 liters and the rate of per litre milk is running between 18 to 22 Rs. The assessee normally receives the payment two times in the month and the payments are received through bearer cheque and the assessee's name is appearing in the Bank Stateme....