9911796707
TMI Blog2019 (4) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant could not appear before A.O. in view of his illness (Cancer). 2. The CIT (A) was not correct in not disposing the Appeal on merits though the Appellant has submitted the details for the additions made by A.O. and explained the transactions done in Bank account. 3. The CIT (A) was not correct in not accepting and considering the explanation given by Appellant for invoking provisions u/s. 246a in respect of uls.246A in respect of Additional evidences produced before him. 4. The CIT (A) was not correct in not calling Remand Report from A.O. based on the submission made before CIT (A) as A.O. has made best judgment assessment u/s 144. 5. The CIT (A) was not correct in not disposing of the Grounds of Appeal on merits in respect of add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee found that the assessee has offered income u/s 44AF of the Act. Whereas as per AIR information, the assessee has made cash deposit of Rs. 50,08,300/- in the savings bank account in the financial year 2009-10. Since no explanation or any details were produced by the assessee in response to notices and the AO, having granted sufficient opportunities, made the best judgment assessment u/s 144 of the Act with addition u/s 69A of Rs. 50,08,300/- and assessed the total income of Rs. 51,77,870/- and passed the order u/s 144 of the Act dated 31/01/2013. 4. Whereas the assessment order was rectified u/s 154 by disallowing the claim under Chapter VIA of the Act of Rs. 30,000/- on 23/12/2013. 5. Aggrieved, the assessee has filed appeal with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons. The learned AR submitted that the assessee, having chronic ailment and illness and supported with medical certificate from Manipal Hospital at page 26 and the death certificate at page 27 of paper book. Whereas the assessee is represented by the legal heir and is ready to substantiate and explain cash deposits made in the bank account and referred to pages 14 to 23 of the paper book. We, considering the facts and circumstances and illness of the assessee, are of the opinion that is a fit case to restore to the file of the AO to meet the ends of justice. Accordingly, we restore the entire disputed issue along with evidences filed to the file of the AO to adjudicate afresh and consider the material filed by the assessee and further t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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