2023 (4) TMI 1166

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..... esse is directed against the NFAC in sustaining the addition of Rs.2,45,000/- made u/s 69A of the Act on account of cash deposit in the bank account by the assessee as unexplained money. 2. The fact in brief is that return of income declaring total income of Rs.3,20,300/- was filed on 31.07.2017. The case was subject to scrutiny assessment and notice u/s 143(2) of the Act was issued on 21.09.2018 .....

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..... he bank account of the assessee has no connection with tuition income received by her. Therefore, the AO treated the cash deposited during the demonetization period appearing in the bank account as unexplained money u/s 69A of the Act. 3. The assessee filed the appeal before the ld. CIT(A). However, the ld. CIT(A) has not adjudicated the appeal of the assessee on the merit and dismiss the same on .....

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..... erefore, record reason on such point in support of his conclusion. Therefore, I restore this case to the file of the ld. CIT(A) for adjudicating on merit after affording opportunity to the assessee. The assessee is also directed to make due compliance before the ld. CIT(A) without any failure. Therefore, the appeal of the assessee is allowed for statistical purposes. 5. In the result, the appeal .....

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