TaxTMI 
TaxTMI 
2023 (8) TMI 220
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.... learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 08.07.2022 pertaining to the assessment year 2012-13. The assessee has raised following grounds of appeal: "1. Appeal is filed against the order u/s 250 of the Learned CIT(A), in which Addition of Rs. 11,89,500/- made by the Learned AO made vide his order u/s 144/147 was upheld. 2. The order of t....
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....nt/Appellate authorities. 2. The assessee has filed application for condonation of delay in filing the appeal before the Tribunal. Considering the averments made in the application, the delay in filing the appeal is condoned and the appeal is taken up for hearing. 3. Facts giving rise to the present appeal are that in this case there was AIR information regarding cash deposits by the assessee in....
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.... copies of her Axis bank account for the F.Y. 2011-12 as evidence in support of her contention but no evidence of proof is attached along-with submission. The appellant only giving the reasons for not attending the assessment proceedings before the AO that how the AO erred in making the addition of Rs. 11,89,500/- u/s 69A of the Act. The onus is, therefore, upon the appellant to prove the source o....
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.... providing the relevant evidence. 6. I have heard learned DR. I find that the assessee has filed copy of bank statement of the bank account on the basis of which the impugned addition has been made. From the bank account statement it is transpired that the assessee had deposited in cash and there were withdrawals out of the cash deposits. Looking to the facts of the case that there were substanti....