9911796707
TMI Blog2025 (5) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order passed by Assessing Officer u/s 143(3) of the Act dated 09.12.2019. Grounds of appeal raised by the assessee are as under: "1. Erred in dismissing appal as ex-parte. 2. Erred in law in confirming addition of Rs. 3,91.000/- as unexplained money u/s 69A of the Act. 3. Erred in law in confirming disallowance of deduction claimed u/s 80C of the Act of Rs. 1,13,520/-." 2. Facts of the case in brief are that assessee filed his return of income declaring total income of Rs. 1,75,230/- for the assessment year 2017-18 on 04.12.2017. The AO issued notices u/s 143(2) r.w.s. 142(1) on various dates through e-assessment portal. However, assessee has not uploaded any single response. The assessee has deposited cash of Rs. 3,91,000/- in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed the appeal. 4. Before us, Ld.AR of the assessee filed additional evidence containing pages 1 to 19 and submitted that assessee was unable to submit before the lower authorities due to unavoidable circumstances. He submitted that this clearly substantiates the nature and source of cash deposit as well as assessee's claim made u/s 80C of the Act. The Ld. AR of the submits that the CIT(A) passed the order u/s 250 of the Act on 24.01.2024 without hearing the assessee in violation of the principles of natural justice. The assessee could not represent his case before CIT(A) and the order being an ex parte, stood vitiated on account of violation of principles of natural justice. The assessee could not appear before the CIT(A) due to circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CIT(A) is clearly violative of the express provisions of section 250(6) of the Act, which provides that the appellate orders of the CIT(A) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decisions. The underlying rationale of the provision is that such orders are subject to further appeal to the appellate Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. Considering the facts and circumstances of the case and the fact that the assessment order was confirmed by CIT(A) in ex parte order, we are of the considered view that the assessee deserves one more opportunity to contest his case on merit. In the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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