TMI Blog2023 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... the source of cash deposited in his bank account. Accordingly, restore the issue back to the file of the AO for considering of the issue afresh after providing due opportunity of hearing to the assessee in accordance with law. Grounds of appeal of the assessee are allowed for statistical purposes. - ITA No.336/Ahd/2022 - - - Dated:- 29-3-2023 - Smt.Annapurna Gupta, Accountant Member For the Assessee : Shri Pritesh Shah, AR For the Revenue : Shri Satish Solanki, Sr.DR ORDER The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short referred to as ld.CIT(A)/NFAC) under section 250(6) of the Income Tax Act, 1961 ( the Act for short) dated 18.8.2022pertaining to the Asstt.Year 2017-18. 2. The ld.counsel for the assessee began by stating that solitary issue in the present appeal pertained to addition made to the income of the assessee on account of cash deposited in his bank account remained unexplained to the tune of Rs.22,01,000/-. The ld.counsel for the assessee contended that his only plea was that since he was not offered adequate opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wife during the demonetization period and all the cash deposited in the bank was fully explainable. He therefore pleaded that matter be restored back to the AO for considering the assessee s explanation afresh. An affidavit of the assessee stating the above facts of non-appearance before the ld.CIT(A) and the source of cash deposits was filed before us. The contents of the same are as under: I, Kisharsinh Hemantsinh Chudasama son of Shri Hemantsinh Akhubha Chudasama, aged about 60 years at present residing at Pipli, Dhandhuka, Ahmedabad - 382465, having PAN : AJHPC7073R do hereby solemnly affirm and declare on oath as under:, 01.1 have been semi literate person having education of 10th pass. I was working in State Transport and after taking the early retirement, I have been doing agricultural activity. I received the agricultural land situated at Old Survey No.660 and new Survey No.72 at Village Pipli, Taluka Dholera, District Ahmedabad ad measuring 16831 square meters in inheritance from ancestors. Such land was compulsorily acquired by Government for construction of four lane road of Sarkhej DhandjhukaVataman Bhavnagar Road and Notice under Land Acquisition Act, 1894 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her account with the reason that the bank has been accepting one cash deposit slip from one-person and if I have to deposit cash in two different accounts then I have once again to stand in the long queue for hours which was painful and time consuming. So my wife requested me to deposit her cash of Rs.9,13,500/- ( Rupees Nine Lakh Thirteen Thousand Five Hundred Only) in my account for which I agreed and deposited my cash of Rs. 15, 36, 5007- and also her cash of Rs.9, 13,5007- aggregating to total cash of Rs.24,50,0007- ( Rupees Twenty Four Lakh Fifty Thousand Only) in The Ahmedabad District Co. Operative Bank A/c. Reason Why Documents Could Not Be Submitted Before Lower Authorities [I] Assessment Stage 05. At the time of assessment proceedings, my Income Tax proceedings were being handled by local Income Tax Practitioner and he was also handling my scrutiny assessment matter of the year under consideration. When I was asking him about the status and requirement of details to submit in the Scrutiny Assessment Proceedings, he was saying that he shall submit necessary details, data, documents etc. and intimating me to be free out of any tension. 6. When Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also gone through the Form no.35 filed before the ld.CIT(A) and find that the assessee has rightly mentioned that email-id mentioned therein was that of his friend, Shri Gaurangsinh Chudasama, i.e. gaurangsinhachudasama@gmail.com . Therefore, the assessee s explanation for not appearing before the ld.CIT(A) as being misinformed, regarding notices being sent to his authorized representative appears to be true. Even before the AO, I find that the assesseehad only filed one letter stating that the source of cash deposits was from the compensation that he had received from his land, and also partly related to his wife s money, which she had saved and deposited in the bank. The same finds mention in the page no.2 of the assessment order at para 2.1 as under: 2. (1) In response to notice issued in respect of cash deposit during demonetisation period you have filed your reply which is reproduced as under : 'This is with reference to above captioned subject ; I would like to state that I was working under St. Division of Gujarat during the assessment year 2017-18 and drawing salary. Originally, I belong to farmer family and having agricultural plot. Further, I would bring to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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