TMI Blog2022 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... g none appeared on behalf of the assessee, therefore, the order of assessment was passed under section 144/147 thereby making the addition. From the entire sequence of events and the conduct of the assessee in non compliance of the repeated notices, it appears gross negligence on the part of the assessee and wastage of precious time. Non compliance of notice issued by the Authorities and non appearance before the Authorities inspite of repeated notices/summons is dis-regard towards the Authorities - without going into merits, considering the interest of natural justice, one more opportunity is granted to the assessee, and the file is restored back to the AO for consideration afresh, subject to cost of Rs. 5,000/- for negligent attitud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consequent additions deserve to be deleted. 3. On the facts and in the circumstances of the case, the ld. CIT (A) has grossly erred in confirming the action of ld. AO in making addition of Rs. 15,98,000/- by alleging the same to be undisclosed income of the assessee merely on the basis of assumptions and presumptions, without assigning any proper and cogent reasons for the same. Therefore, the addition of Rs. 15,98,000/- deserves to be deleted. 4. That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal. 2. Briefly the facts of the case are that the assessee is an Individual. As per NMS data/details available with the Assessing Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 15,98,000/- should not be treated as unexplained money under section 69A of the Act. Since the assessee has failed to file his return of income, sufficient opportunities were afforded to the assessee by way of issuing notices under section 142(1) to attend the hearing before the AO on the dates fixed. As the assessee did not comply with the notices, the AO completed the assessment ex parte under section 144 of the IT Act, at an income of Rs. 15,98,000/- being unexplained cash deposit. On appeal by the assessee, the ld. CIT (A) after affording reasonable opportunities to submit the written submissions/documents, which the assessee did not avail, passed the order under section 250 of the IT Act, thereby confirming the order of the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions on or before 21-03- 2022. However, the appellant has not submitted any written submission till date. In these circumstances, the appeal is decided on the basis of material available on record. 6.1. The facts and grounds of the appeal have been carefully considered. It is evident from the assessment order that the AO had given sufficient opportunity to file explanation, first through notices u/s 142(1). The appellant failed to respond to any of these letters/notices. In fact, the appellant did not file any return despite service of notice u/s 148. Later, a final show cause notice dated 29-10-2018 along with the notice u/s 142(1) issued to the appellant and the appellant has not responded. From this record, it is well understood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons why the cash deposit in the saving bank account should not treated as unexplained money under section 69A of the Act. In the said notice it was specifically mentioned that in case of non compliance, order under section 144 shall be passed. Since, even on the said date of hearing none appeared on behalf of the assessee, therefore, the order of assessment was passed under section 144/147 of the IT Act on 26.11.2018 thereby making the addition. 3.3. From the entire sequence of events and the conduct of the assessee in non compliance of the repeated notices, it appears gross negligence on the part of the assessee and wastage of precious time. In our considered view, non compliance of notice issued by the Authorities and non appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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