2025 (4) TMI 1872

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....tava, Sr. DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order passed by the learned Commissioner of Income-tax (Appeals) National Faceless Appeal Centre (NFAC) [in short "CIT(A)"] u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). 2. Grounds raised by the assessee are as under : "1. T....

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....behalf of the assessee nor any application filed seeking adjournment. The appeal was therefore proceeded to be heard with exparte. 4. The solitary grievance of the assessee in the present appeal against the order of the learned CIT(A) is with respect to allegedly making two additions on account of the same cash deposits in the bank account of the assessee - one being peak deposits added to the ....

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....ovisions of section 44AD of the Act calculating income @ 8% of the total receipts resulting in addition of Rs. 1,69,396/- to its income. Learned CIT(A) confirmed both the additions. 5. Learned DR was unable to controvert the fact that the same cash deposits were treated in two different manners for making the impugned two additions in the present case. 6. We, therefore, hold that in the pres....