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TMI Blog2022 (12) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appeal of the assessee for A.Y 2019-20 arises from the Commissioner of Income Tax (Appeals) - 11, Hyderabad's order dt.20.07.2022 involving proceedings under section 143(3) of Income Tax Act, 1961 (in short, "the Act"). 2. Though the assessee has raised as many as six grounds but the solitary issue is with respect to the addition of Rs.19,79,950/- u/s 69A of the Act. 3. The brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... younger son of his brother Md. Mohd. Rusheed but could not produce evidence to that effect. Subsequently, assessee stated that the same was nothing but his business receipts and since he was not maintaining books of accounts for his business, he was unable to provide documentary evidence and voluntarily offered the seized amount of Rs.19,79,950/- as his business income. During the course of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings. Ld. AR also submitted that one more opportunity may kindly be granted to the assessee to enable him to participate in the proceedings before the ld.CIT(A). 7. Per contra, the ld.DR had drawn our attention to Para 6.1 of the order of ld.CIT(A) wherein the ld.CIT(A) has categorically mentioned that various opportunities were granted to the assessee but the assessee / ld.AR of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he person who appeared before the ld.CIT(A) and some other counsel represented the matter before the ld.CIT(A). Though, the earlier ld.AR was not the counsel before us, however, no reasons were brought on record, substantiating his absence during the appellate proceedings before the ld.CIT(A). In my view, it is a serious misconduct on the part of the earlier ld.AR for which necessary remedial acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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