TMI Blog2021 (11) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the ld. CIT(A) is not in accordance with mandate of section 250(6) of the Income Tax Act. Section 250(6) of the Act mandates that the Ld. CIT(A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Therefore, considering the facts and circumstances of the case, the appeal of the assessee is restored back to the file of the ld. CIT(A) to decide all the grounds of appeal on merit in accordance with law. The assessee is directed to appear before the ld. CIT(A) as and when the date of hearing is fixed and to provide all necessary evidence - Assessee appeal allowed for statistical purpose. - ITA No.91/SRT/2018 - - - Dated:- 12-10-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the subject assessment year (AY). The Assessing Officer (AO) received information that the assessee has made cash deposit in his bank account of ₹ 26 Lakhs. On the basis of such information, the AO after recording reasons of reopening issued notice under section 148 on 27.03.2015. In response to said notice the assessee filed his return of income of 27.11.2015 and also furnished profit and loss account. The AO after granting hearing and considering the submissions of the assessee made addition of ₹ 2,60,000/- on account of unexplained cash deposited in his bank account and the same is added to the total income of the assessee. On appeal before the ld.CIT(A), the action of AO was confirmed by the ld.CIT(A). The ld.CIT(A) confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... succeed if he is given opportunity. The ld.AR for the assessee undertook to be vigilant in attending the hearing before first appellate authority. 5. On the other hand, the Sr.DR for the Revenue submits that the assessee was given ample opportunity as recorded in page 6 of para 3.3 of the order passed by the ld.CIT(A). The assessee failed to comply with the notice issued by the ld.CIT(A). The ld.CIT(A) left with no option, except to proceed to decide the issue and in absence of any evidence or explanation affirm the action of AO. In alternative submission, the ld.Sr.DR for the Revenue submits that in case the Hon ble Tribunal is deem appropriate, the assessee be directed to be vigilant and not to default in attending the proceedings and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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