2023 (7) TMI 455

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..... income of Rs. 4,21,630/-. The case was selected for scrutiny and accordingly notices u/s 143(2) and 142(1) were issued and served on the assessee. AO has noted that though the notices were served on the assessee but none appeared on behalf of the assessee. He therefore, framed assessment u/s 144 of the Act vide order dated 12.12.2017 assessing the total income at Rs. 1,22,05,410/-. 4. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 25.02.2019 in Appeal No. 605/17-18 dismissed the appeal of the assessee. While dismissing the appeal, CIT(A) noted that despite various opportunities granted by the CIT(A) none appeared on behalf of the assessee. Aggrieved by the order of CIT(A), assessee is now in a .....

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..... ot submitting required details and documents hence may be allowed for submission of additional evidence, if necessary during the course of appellate proceeding." 5. The case file reveals that the appeal was listed for hearing on various occasions in the past but on all those dates the assessee did not appear before the Tribunal despite notices being sent through RPAD nor any application was filed by the assessee seeking adjournment. It is also seen that the notice issued by the Registry through RPAD was returned unserved twice with the postal remarks "recipient not found". In case of any change of address, it is for the assessee to file revised Form No. 36 duly mentioning the new address. Preferring an appeal does not mean merely formally .....

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..... ortunities. AO therefore treated the aggregate cash deposits of Rs. 1,17,83,775/- as deposit from unexplained source and made its addition u/s 69 read with section 115JB of the Act. 8. Aggrieved by the order of AO, assessee carried the matter before CIT(A). CIT(A) noted that despite various opportunities granted to the assessee there was no appearance from the side of the assessee. He therefore, for the reasons noted in the order, upheld the order of AO. Aggrieved by the order of CIT(A), assessee is now in appeal before Tribunal. 9. Before us, Learned DR supported the order of lower authorities and further submitted that the assessee has neither appeared before the lower authorities or before the Tribunal which indicates that assessee doe .....

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