2026 (4) TMI 1173

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....n 29th of October 2025 wherein the appeal filed by the assessee against the assessment order passed by The Assistant Commissioner Of Income Tax, Central Circle - 1 (3), Bangalore (the learned AO) passed under section 143(3) of The Income Tax Act [The ACT] on 25 December 2019 wherein the total income of the assessee was assessed at Rs. 10,081,590 against the returned income of Rs. 1,847,730/-, was dismissed 2. The assessee is in appeal aggrieved with the confirmation of addition of Rs. 8,233,860 as unexplained cash credit under section 68 of the act holding that a sum of Rs. 7,173,864 is excessive cash and the source of Rs. 1,060,000 was not properly explained without proper hearing opportunity. 3. The brief fact of the case shows that....

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.... and sum of Rs. 50 lakhs was received on 15 December 2016 as land advance from another party. 7. The learned assessing officer noted that there is no confirmation available with the assessee about theses transaction and there is no evidence about the opening cash on hand as on 31st of March 2016. The learned assessing officer also noted that with respect to the sum of Rs. 50 lakhs on 15/12/2016 received by the assessee as land advance is shown in the sale deed of the transaction, Therefore, he accepted the cash deposited in the bank account to that extent. 8. The learned AO thereafter noted that that assessee was covered in the survey proceedings under section 133A of the act on 10 May 2018 wherein certain incriminating documents were....

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....mail. The notices have been issued on the email address provided by the assessee in form No. 35. Therefore, there is no merit in the contention of the assessee. As the assessee has remained non-compliant before the learned CIT(A), the assessee does not deserve any relief. 12. We have carefully considered the rival contention and perused the orders of the learned lower authorities. We find that in form No. 35 the assessee has mentioned the email address however whether the notices and communication may be sent an email, the assessee has specifically stated "no". Despite the above fact, the learned CIT(A) has issued notices to the assessee on email address. Though the notices are successfully delivered on the email ID of the assessee, but ....