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TMI Blog2014 (10) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed against order passed by the A.O. u/s 143(3) of the Act, respectively. 2. These appeals were heard together and hence, being disposed off by a single order for the sake of convenience. 3. In appeal for the assessment year 2008-09, challenge is with regard to deletion of addition of Rs. 21,82,500/- made u/s 68 besides service of notice for assessment. After giving details of notice sent and noting that despite sending notices on the address given, assessee did not appear and A.O. made addition of Rs. 21,82,500/- by passing order u/s 144. In appeal before the first appellate authority, the assessee filed written submissions in which he confirmed to have received the notices dated 11.08.2009 and 10.03.2010 but denied to have received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished paper book containing some evidences. Since the order appealed against was passed u/s 144, a remand report was called for. The A.O. sent a remand report dated 01.09.2011 through Addl. CIT, Range 46, Delhi. In the said remand report, assessee's non compliances of various notices was mentioned with the following: "Assessee's plea that he was out of India at the time of fixing the hearing date 23.12.2010 is completely unacceptable." 5. Ld. CIT(A) noted that the A.O. emphasized that all the notices were served through speed post and served upon the assessee. On the contrary, on behalf of the assessee, it was submitted that the service by post as per Rule 27 of the General Clauses, 1897 is presumptive service and the same is rebuttabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the meaning of rule 46A of the I T Rules, the additional evidences are accepted and adjudicated in the succeeding paragraphs from para 12 to 20 by giving part relief to the assessee to the tune of Rs. 21,37,000/- and addition of Rs. 45,500/- was sustained. 7. Aggrieved by this order of Ld. CIT(A), Department has come up in appeal and raised following two effective grounds: "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in:- i) Deleting the addition of Rs. 21,82,500/- rightly made by the A.O. on account of unexplained cash deposit in the assessee's bank account treated as income from undisclosed sources. ii) Accepting the additional evidence/justification filed by the assessee which was not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Station was not supported by any corroborating evidence like name & address of the persons form whom the cash was allegedly collected. Whereas, on the contrary, on behalf of the assessee, it was submitted that the assessee has offered explanation which is not only reasonable in view of his employment and surrounding circumstances, but also is fully and undisputedly documented & corroborated by way of banking channels and confirmation of the employer who undertook the beneficial ownership of all the cash deposits in assssee's account. Therefore, even if, for the sake of argument, such explanation still remains unsatisfactory, the adverse view, if any, is to be taken against the employer and not against the employee who merely acted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal in I.T.A. No. 3846/Del/2013 for the assessment year 2009-10 is concerned, challenge of the department is with regard to deletion no addition of Rs. 18,26,717/- on account of unexplained cash deposit. Ld. CIT(A), in appeal against order of assessment, with regard to addition of Rs. 18,58,900/- addition was upheld to the extent of Rs. 18,26,717/- whereas addition to the extent of Rs. 32,183/- was sustained. No plausible explanation has been offered when the facts and circumstances of the case in hand and the case for 2008-09 are similar. It was pleaded by Ld. counsel for the assessee that on the same basis and similar facts for the assessment year 2008-09, the impugned addition ofdrs.21,37,000/- was deleted while upholding Rs. 45,500 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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