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2023 (4) TMI 127 - AT - Income TaxUnexplained cash deposit u/s.69A - non-compliant attitude of the assessee, both during the assessment and appellate proceedings, and non-compliance of various statutory notices CIT(A) confirmed the finding of the AO in treating the impugned deposits as deemed income - HELD THAT:- We find that the assessee was given a number of opportunities to defend his case before authorities below to justify the impugned deposits made in the Bank. Various statutory notices issued by Revenue authorities to the assessee remained non-complied, not to talk of participation in the proceedings. Both the authorities have recorded a finding to this effect, which have been reproduced by us hereinabove. Even before the Tribunal, after filing appeal, assessee has not come forward to attend in response to any of the notices nor filed any submissions. Therefore, it is clear that the assessee except coming forward to file appeals before the appropriate authorities, is not interested in following up with its matter. Therefore, the order of the ld.CIT(A) upholding the addition calls for no interference. Thus, grounds of appeal raised by the assessee are accordingly rejected.
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