9911796707
TMI Blog2024 (2) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... RL REDDY, JUDICIAL MEMBER : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022-23/1050613269(1) dated 10.03.2023, arising out of order passed u/s 143(3) of the Income Tax Act, 1961 (in short 'Act') dated 26.12.2018 for the Assessment Year (A.Y.) 2016-17. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee to show cause as to why the cash deposit of Rs. 14,76,000/- should not be treated as unexplained, as sources for such cash deposits are not explained despite providing adequate opportunities to the assessee. Since, there was no response, the AO completed the assessment and passed an ex-parte order u/s 143(3) dated 26.12.2018, by treating the amount of Rs. 14,76,000/- as unexplained cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment. 3. Even before Hon'ble CIT(Appeals), Visakhapatnam, the assessee appointed an authorised person but no information was supplied and the Authorised representative could not attend the case for hearings as the notices for hearing were not received by both the parties. 5. The only contention of the assessee is that neither the assessee nor his representative has received notices for heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Ld.CIT(A) and dismiss the appeal of the assessee. 7. I have heard both the parties and perused the material available on record. It is undisputed fact that the appeal of the assessee was dismissed ex-parte before the revenue authorities. The contention of the Ld.AR is that neither the assessee nor his representative has received any notices for hearing to prosecute assessee's cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
