TMI Blog2017 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... of khasra and khatoni in support of agriculture land, details of cash received and copy of relevant bank account which establishes that these are sufficient evidence for source of deposit of ₹ 25,07,770/- in Andhra Bank. Keeping in view of the above, assessee has well explained the deposit of cash with Andhra Bank ₹ 2507700/- out of sale proceed of agriculture land, hence, the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit on various dates in Andhra Bank, Sector-55/56, Noida. 2. That without prejudice no proper and reasonable opportunity of hearing has been allowed. 3. The brief facts of the case are that the assessee is an agriculturist and filed his return of income on 27.10.2009 decaling income of ₹ 1,49,250/-. Subsequently, the case was selected for scrutiny and AO completed the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the addition may be deleted. 6. In this case, Notice of hearing to the parties were sent, in spite of the same, none appeared on behalf of the Revenue nor filed any application for adjournment. Keeping in view the facts and circumstances of the present case and the issue involved in the present Appeal, I am of the view that no useful purpose would be served to issue notice again and again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir statement were recorded by the AO in which they have admitted that they have purchased the agriculture land from Sh. Shadi, the father of the assessee and also admitted that they have made the cash/cheque to the father of the assesee. It is an admitted fact that assessee has submitted all documentary evidence in respect of agreement to sale of land, sale deed of property, sale in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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