TMI Blog2024 (2) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ncept to CIT(A) as well as Assessee, the error which has crept is a possible human error. In these facts and circumstances of the case, we deem it appropriate to set-aside the order of ld.CIT(A)[NFAC] to ld.CIT(A) for denovo adjudication. CIT(A) shall consider the additional evidence filed by the assessee, consider remand report. The ld.CIT(A) shall also provide opportunity to the assessee. Assessee shall also be at liberty to file necessary documents before the ld.CIT(A). Accordingly, the Ground No.4 is allowed for statistical purpose. - Shri Pavan Kumar Gadale, Judicial Member And Dr. Dipak P. Ripote, Accountant Member For the Assessee : Shri Suresh Ojha AR For the Revenue : Ms. Nidhi Nair JCIT-DR ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order under section 250 of the Income Tax Act, 1961 passed by ld.Commissioner of Income Tax(Appeals)[NFAC], Delhi on 21.03.2023 for A.Y. 2009-10, emanating from assessment order under section 144 of the Act dated 04.03.2015. 2. The Grounds of appeal raised by the assessee are as under : 1. That the Order passed by the A.O as well as sustained by the Nationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer(AO) received information that assessee had deposited cash during the F.Y.2008-09 in savings bank account maintained with M.G.B.Gramin Bank, Khayaliwala Branch. The AO asked the assessee to explain the same vide letter dated 30.01.2013 issued under section 133(6) of the Act. However, assessee failed to file any reply. The AO after recording reasons, initiated proceedings under section 147 of the Act. The AO issued noticed under section 148 on 12.06.2013, which was duly served on assessee on 17.06.2013. The AO has discussed the addition of Rs.16,90,000/-+ Rs.518 = Rs.16,90,518/-in paragraph 3 and 4 of the Assessment Order. The said paragraphs are reproduced as under : 3. Accordingly, vide notice U/s 148 of this office, dated 12.06.2013, the assessee was requested to file his return of income for AY: 2009-10, but till date, no return of income was filed. Again a notice U/s 142(1) dated 19.07.2013 was issued fixing the case for 30.07.2013 but no compliance was made. Then a request letter was issued on 23.04.2014 mentioning that in case of non compliance, the matter will be decided as exparte. In compliance the assessee requested some time vide letter dated 30.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an amount of Rs. 16,90,000/-+ 518/-interest on cash deposit in his bank accounts, since the appellant has not produced, documentary evidence in support of his claim. Vide notice U/s 148 of this office, dated 12.06.2013, the assessee was requested to file his return of income for AY: 2009-10, but no compliance was made. Then a request letter was issued on 23.04.2014 mentioning that in case of non compliance, the matter will be decided as exparte. In compliance the assessee requested some time vide letter dated 30.05.2014, but till date, the assessee has not filed income tax return for the A.Y. 2009-ID. Thereafter, vide letter No. 325 dated 02.07.2014, the assessee informed that in the case of non filing of return the case will be disposed off as ex parte. A final opportunity was also given vide this office letter dated 15.07.2014 to file her reply on 08.08.2014. Therefore, it is clear that from the very beginning the assessee is showing non compliance with the letters and notices issued of this office from time to time. On 11.02.2015 a show cause notice was issued for 19.02.2015 stating that in case of continuous non compliance I will have no option but to pass an exparte ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 31.03.2019 with reference to remand report for A.Y. 2009-10 is on page no.29 of the paper book. Assessee s submission with reference to remand report is on page no.30 to 36 of the paper book. 6.1 The ld.AR pleaded that there are factual mistakes in the ld.CIT(A) s order. Ld.AR made vehement submission on other grounds. 6.2 The ld.AR submitted written letter stating that assessee will not like to press the Legal Ground i.e.Ground No.5 raised by the assessee in this appeal. Submission of ld.DR : 7. The ld.Departmentla Representative of the Revenue relied on the order of the AO and ld.CIT(A). Findings and Analysis : 8. We have heard both the parties and studied the records. We will first take up the Ground No.4 of the assessee. Grund No.4 : 4. That the Commissioner of Income Tax Appeals should have accepted the fresh evidence submitted before him under rule 46A of the I. T. Rules. 9. On perusal of the paper book filed by the assessee, it is observed that assessee had requested the ld.CIT(A), Bikaner on 22.04.2019 to admit additional evidence. Assessee had also submitted additional evidence in the form of Affidavit and other documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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