TMI Blog2022 (12) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the bench, we find that the assessee was fully non cooperative from the end of completion of appeal proceeding. There is no substantial evidence for depositing cash in the bank account submitted on behalf of the assessee. Accordingly, the appeal of the assessee is dismissed. - I.T.A. Nos.333 And 334/Asr/2017 - - - Dated:- 20-12-2022 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : None For the Respondent : Sh. Radhey Shyam Jaiswal, Sr. DR ORDER PER:ANIKESH BANERJEE, J.M.: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2,Amritsar, [in brevity the CIT (A) ] bearing appeal No.226/2014-15, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the ld. CIT(A), the assessee filed an appeal before us. 4. During the hearing the assessee was called for hearing Mr. Ashwani Kalia, CA, was appeared and filed his withdrawal of power of attorney and informed that he will no more appear in this case. The matter was long pending and different dates were allowed for the hearing. Finally, the appeal of the assessee is taken for hearing in ex parte qua . After hearing the submission of the ld. Sr. DR, the case is adjudicated accordingly. 5. The ld. Sr. DR first relied on the order of the ld. CIT(A) pages 6 to 7, the relevant para are extracted as below: Decision:- The assessee had three bank accounts namely (i) A/c no. 4270 with Oriental Bank of Commerce, Batala Road Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the claim of deposit of Rs 17.7 lacs in the bank accounts out of the sale consideration of agriculture land claimed to be Rs 39.5 Lacs is not established due to lack of evidence. Further that the appellant received a sum of Rs 546,441/- in November 1997 as retirement benefit from the Railways which was deposited in the bank account in the year 1997. The appellant had not furnished the copy of bank passbook of F. Y. 1997-98 to show the receipt of retirement benefits in the bank account in F. Y. 1997-98 and cash withdrawals there from. Moreover, the appellant had not stated the total amount of retirement benefits received by him from the Indian Railways in 1997 and the mode of receipt thereof. The assessee had also stated that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of registry of the land. You are requested to explain the dates when the pieces of the said land were sold by you and the amount of sale consideration received by you on each sale transaction and the amount of sale consideration which was handed over by you to the seller Sh Ranbir Singh Datta with dates. Also produce the copies of all such sale deeds. However, till the passing of this order there was no compliance from M/s Sharma and Gangadhar Builders and colonizers P Ltd, Amritsar to the said notice u/s 131 of the Act. Therefore, the claim of the appellant that the total payment on account of sale receipt of properties continued to be received by him in instalments till 2005-06 from the said builder and colonizer was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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