TaxTMI 
TaxTMI 
2026 (3) TMI 455
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....). 2. There was a delay of 22 days in filing of this appeal. The assessee has filed a condonation application explaining the reason for delay. It is explained that the assessee was staying in Canada since last four years and his affairs in India was being looked after by his father who is a senior citizen. The delay was due to the reason that his father could not make communication to the Counsel for filing the appeal in time, which has resulted in this delay. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed his return of income for A.Y. 2017-18 on 31.03.2018 declaring total income of Rs. 14,57,600/-. The assessee had declared his in....
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....ion about his stand, he confirmed the said addition. On the facts and in the circumstances of the case and despite having benefit of Department Administrative machinery, investigation has ever been made by the no learned CIT about the truth of said female assessee's income, he confirmed the addition made by Assessing Officer, are to be deleted in the interest of Justice. 2. The learned CIT (Appeal), NFAC, has erred in the addition of Rs. 2,43,32,380/- being the amount of cash confirming deposits in banks whereas the assessee has made cash deposits of Rs. 89,16,150/-. In this connection also, no investigation has been made by Administrative Machinery of the Department, such data could be available to the Appellant himself by con....
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....e as consequential in nature. On the facts and in the circumstances of the case, such actions should be dropped for Good Justice to the subject. 7. The learned CIT (Appeal) has erred in not adjudicating the ground raised by the appellant for the assessment order without signature of the Assessing Officer Varsha Gulabbhai Patel which is unenforceable at law. Such unsigned order is null void ab inition to be quashed in the interest of justice. 8. The appellant may be permitted to rectify, modify and to withdraw any grounds of appeal duly raised and to raise new grounds of appeal during the appellate proceedings." 6. Shri Yogesh B Shah, Ld. AR appearing for the assessee submitted that no proper compliance....
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..... Per contra, Shri Mukesh Jain, Ld. CIT. DR supported the orders of the lower authorities. He, however, had no objection if the matter was set aside to the file of the Assessing Officer for allowing another opportunity of hearing to the assessee. 8. We have considered the submissions of the assessee. When the assessee had disclosed his income u/s.44AD of the Act in the return of income, the AO was not correct in treating the entire cash deposits as well as the credit entries appearing in the bank account as income of the assessee. The contention of the assessee is that cash deposit of Rs. 89,16,150/- only was made in the bank account of the assessee, whereas the AO had made addition of Rs. 2,43,32,380/- in respect of cash credit in the b....