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TMI Blog2022 (5) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... imited Scrutiny under CASS" (Large agricultural income) which reason is not in accordance with the jurisdictional conditions as stipulated under section 143(2) and accordingly order passed under section 143(3) bearing dated 27-12-2016 is void ab initio. 2. That the CIT (Appeals) has erred in law and on facts in confirming the order of assessment under section 143(3) of the Act, without appreciating the fact that while making the addition of Rs. 13,07,933/- on account of alleged excess agricultural income and alleged expenses to earn the agricultural income, on the basis of conjunctures and surmises, without objectively considering the replies of the appellant. 3. That the CIT (Appeals) has erred in law and on fact in confirming the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sheet entry made on 21-02-2019 clearly indicates that the same was given to tax unexplained credit under section 68 of the Act. 6. Appellant craves leave to add, alter, delete or modify any ground of appeal on or before hearing of the appeal." 2. At the time of hearing, no one appeared on behalf of the assessee. It is seen from the records that there is no appearance on behalf of the assessee. Notice sent through speed post has been returned back un-served by the Postal authority with remark "left". The assessee has not provided any other address to the Registry. It was incumbent upon the assessee to provide correct address and any change was required to be notified to the Registry. Therefore, the appeal is taken up for hearing in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred appeal before Ld. CIT(A), who dismissed the appeal of the assessee and further made enhancement of income of Rs. 4,49,990/-. 5. Aggrieved against the order of Ld. CIT(A), the assessee preferred appeal before the Tribunal. 6. The effective ground is against sustaining the addition of Rs. 13,07,933/-treating the agricultural income as income from other sources and further enhancement of addition amounting to Rs. 4,49,990/-. 7. Ld. Sr. DR, Sh. Om Parkash heavily relied on the orders of the authorities below and submitted that there is no infirmity into the assessment order and finding is based on statistical data. 8. I have heard the contention of Ld. Sr. DR and perused the material available on record. I find that the assessee pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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