TMI Blog2021 (7) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... h the assessment years. Accordingly, these appeals are remitted back to the file of the CIT(Appeals) for de novo consideration of the issues after providing opportunity of being heard to the assessee. Appeals of assessee are allowed for statistical purposes. - ITA No. 1809 & 1810/Bang/2019 - - - Dated:- 22-7-2021 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER For the Appellant : Shri V Srinivasan, Advocate For the Respondent : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. ORDER Per Chandra Poojari, Accountant Member These appeals by the assessee are against the common order of the CIT(Appeals) dated 07.06.2019 of the CIT(Appeals)-11, Bengaluru for the assessment years 2012-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned CIT[A] failed to appreciate that the learned A.O. himself treated the return filed by the appellant in response to notice u/s.153C of the Act, as non-est in law and consequently, no tax is payable u/s.140A of the Act to warrant attraction of section 249[4] of the Act, the learned CIT[A] is not justified in dismissing the appeal in-limine for non-payment of tax on the returned income in terms of section 249[4] of the Act, under the facts and in the circumstances of the appellant's case. 4. Without prejudice to the above, the invocation of jurisdiction u/s.153C of the Act, is bad in law although the documents discovered during the course of search and seized pertain to the appellant for computation of total income, the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unexplained deposit in bank accounts Rs. 1,27,01,041/- [5] Unconfirmed credit in the bank accounts Rs. 2,25,92,940/- [6] Unexplained cash deposits Rs. 4,49,500/- 7. Without prejudice to the right to seek waiver with the Hon'ble CCIT/DG, the appellant denies herself liable to be charged to interest u/s. 234A, 234B and 234C of the Act, which under the facts and in the circumstances of the appellant's case deserves to be cancelled. 8. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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