TMI Blog2022 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee that in the interest of justice, the assessee should be given an opportunity to explain his case before the CIT (A). Considering all deem it fit and proper to restore the issue to the file of the CIT (A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT (A) without seeking any further adjournment under any pretext failing which the CIT (A) is at liberty to pass appropriate order as per law - The grounds raised by the assessee are accordingly allowed for statistical purposes. - ITA No.187/Hyd/2022 - - - Dated:- 30-6-2022 - Shri R. K. Panda, Accountant Member For the Assessee : Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness and health conditions coupled with COVID 19 Pandemic. 4) I submit that, by delayed filing of the appeal, I am not deriving any undue benefit. 5) The delay may kindly be condoned which is primarily due to my health condition and under unavoidable circumstances, further the Hon'ble Supreme Court has extended the time limit for filing of the appeal. 6) I most humbly pray the Hon'ble ITAT to admit the appeal, grant condonation and dispose of the same in the larger interest of rendering substantial justice. Be pleased to consider . 3. Similarly, the affidavit filed by the assessee also read as under: AFFIDAYIT I, Unnam Malllkarjuna Rao, Aged about 48 Years, R/o, Flat No: 504, Vijaya Maruthi Apartmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal is not at all intentional and the same is caused by medical reasons and impaired movement of legs and continuous medical treatment and physiotherapy coupled with COVID 19 Pandemic conditions. 7) That by delayed filing of the present appeal before the Hon'ble ITAT, the assessee is not gaining any undue advantage and this delay is caused by Pandemic conditions and health problems the appellant is undergoing. 8) That the appellant is most humbly praying the Hon'ble Income Tax Appellate Tribunal to be kind and admit the appeal by condoning the delay of 1055 days in filing the present appeal by considering the medical conditions and Hon'ble Supreme Court directives and in the interest of rendering substantive jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed the appeal filed by the assessee. 7. Aggrieved with such order passed by the learned CIT (A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: 1. The appellate order of the learned CIT (A) is bad and erroneous both on facts and in law. 2. On the facts and in the circumstances of the case and in law, the learned CIT (A) has erred in sustaining the estimation of income and the assessment order even in the absence of such mandate provided in Limited Scrutiny and as such the assessment base on estimation of income is without jurisdiction. She ought have considered the fact that, the mandate given to the Assessing Officer in Limited Scrutiny is to verify cash deposits in savings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides, perused the orders of the Assessing Officer and the learned CIT (A) and the paper book filed on behalf of the assessee. I find the case of the assessee was selected for cash deposits in savings bank account(s) more than the turnover . I find the Assessing Officer in the order passed u/s 143(3) of the Act after analyzing the submissions made by the assessee found that the assessee has a turnover of Rs.1,99,52,500 and thereafter adopting the profit rate of 8% determined the total income of the assessee at Rs.15,96,200/-. I find the learned CIT (A) in her ex-parte order sustained the additions made by the Assessing Officer since nothing was brought before her to take a contrary view than the view taken by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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