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TMI Blog2023 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the reasons explained in the application for condonation of delay. The assessee has explained the cause of delay in filing the appeal as she has not received the impugned order of the CIT(A) which was available only on the e-portal of the Department and the assessee was not aware about the impugned order passed by the CIT(A). She has stated in the affidavit that the assessee did not received the impugned order through post and therefore, she was not aware about the impugned order till a call was received from the Income Tax Office. Thus, the assessee has pleaded that the delay in filing the appeal is neither intentional nor deliberate but due to the reasons which were beyond the control of the assessee as the assessee was not served w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh digital media before confirming the disallowance. 5. That the various findings of the learned lower authorities are opposed to the facts hence the same may kindly be quashed. 6. That on the facts and circumstances of the case the Learned lower authorities erred and were not justified in making addition of Rs.35.20,000/- on account of unexplained investment U/s 69 of the Act. 7. That the above grounds are independent to each other." 4. The Ld. AR of the assessee has submitted that the assessment order was passed by the AO under Section 144 of the Income Tax Act as the assessee could not appear before the AO for want of service of notices. The AO has made the addition on account of unexplained investment in the property of Rs. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2018. Since, there was no response to the notice issued by the AO under Section 148 as well as under Section 142(1) of the Income Tax Act therefore, the AO proposed to pass the best judgment assessment under Section 144 of the Income Tax Act and did so while passing the order on 24.12.2018. The assessee challenged the action of the AO before the CIT(A) and pointed out that the assessee produced all the relevant details and documentary evidences in response to the inquiry conducted by the AO prior to issuing the notice under Section 148 of the Income Tax Act. The assessee also pointed out that the notice issued by the AO were sent at the wrong address and therefore, there was no appearance of the assessee before the AO. The CIT(A) iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable is only partial and the appellant has not supplemented the same as she has not responded to any of the four notices sent to her over a span of 19 months, there is no reason available on record for any change in the order of the AO. Thus the order u/s 144 of the AO is confirmed. Accordingly, the single ground of appeal is dismissed. 10. Thus, the appeal of the appellant is dismissed on merits, nonprosecution and delay. In the result, the appeal is dismissed." 6. Thus, the appeal of the assessee was dismissed for nonprosecution and was not decided on merits. Accordingly, the impugned order of the CIT(A) is set aside. Since, the assessment order was also passed under Section 144 of the Act therefore, the relevant record and explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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