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2021 (4) TMI 709 - ITAT SURATAddition of cash deposit in bank account as undisclosed income - HELD THAT:- As during the assessment, the assessee was given ample opportunity to explain the source and nature of cash deposit. Initially, the assessee not disclosed the saving bank account maintained in RBS, however later on admitted the said bank account. The fact remains that assessee failed to substantiate the source of cash deposit in the said bank either before the Assessing Officer or before the ld. CIT(A). Before us, the assessee has neither filed any written submission, nor any documentary evidence to substantiate the grounds of appeal. We have further noted that due to non-cooperation of assessee his Counsel has withdrawn from the proceedings - no merit in the ground of appeal raised by the assessee, thus, we affirm the order passed by the ld. CIT(A). - Decided against assessee.
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