9911796707
TMI Blog2022 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ed U/s. 143(3) of the Income Tax Act, 1961 [the Act] for the AYs 2010-11 and 2011-12 respectively. 2. Brief facts pertaining to AY 2010-11 are that the assessee is an individual, deriving income from other sources filed her return of income for the AY 2010-11 on 25/01/2012 admitting total income of Rs. 4,14,580/- and the same was processed U/s. 143(1) of the Act. Subsequently the case was selected for scrutiny under CASS and accordingly statutory notices U/s. 143(2) and 142(1) of the Act were issued and served on the assessee. Since there was no response from the assessee to the notices and opportunity letters, summons U/s. 131 were issued to appear and furnish the required information. Even for summons, assessee did not appear and later o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd based on the report submitted by the Ld. AO as well as the material available before him and considering the submissions of the assessee, the Ld. CIT(A) granted part relief and confirmed the additions to the extent of Rs. 40,15,000/-. Aggrieved by the order of the Ld. CIT(A), the assessee is in further appeal before us. 4. Before the Tribunal the assessee filed the grounds of appeal (8 grounds) which are in the argumentative nature. However, the assessee contested the decision of the Ld. CIT(A) in confirming the additions to the extent of 40,15,000/-. The assessee has also filed an additional ground questioning the validity of the assessment on the ground that the Ld. AO has passed the assessment order on the very same date which is giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired in the order of Ld. CIT(A). It is ordered accordingly. 7. In the result, appeal filed by the assessee is dismissed. ITA No. 207/Viz/2017 AY: 2011-12 8. This appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-Vijayawada [Ld. CIT(A)] in ITA No.277/CIT(A)/VJA/2014-15, dated 2/11/2016 arising out of the order passed U/s. 143(3) of the Income Tax Act, 1961 [the Act]. 9. Brief facts of the case are that the assessee filed here return of income on 23/01/2013 for the AY 2011-12 admitting total income of Rs. 6,77,460/- and the same was processed U/s. 143(1) of the Act. Subsequently the case was selected for scrutiny under CASS and accordingly Statutory notices U/s. 143(2) and 142(1) were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee made submissions and reiterated the submissions made before the Ld. AO. After considering the submissions made by the assessee along with the documentary evidence submitted before the Ld. Revenue Authorities, the Ld. CIT(A) granted part relief to the assessee and sustained the addition to the extent of Rs. 39,76,010/- [Rs.14,98,000 + Rs. 24,78,010] and partly allowed the appeal. Aggrieved by the order of the Ld. CIT(A), the assessee is in further appeal before us contesting the decision of the Ld. CIT (A). 11. Before the Tribunal the assessee filed the grounds of appeal (5 grounds) which are in the argumentative nature. However, the assessee contested the decision of the Ld. CIT(A) in confirming the additions to the extent of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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