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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A)-2, Bhubaneswar, dated 15.03.2023, passed in I.T.Appeal No.Bhubaneswar-2/10105/2012-13, for the assessment year 2013-2014.
It was submitted by the ld. AR that the assessee is deriving income from business. In the course of assessment, notices were issued to the assessee, wherein it was asked to explain the cash deposit of Rs.1,86,750/-. The assessee had not given the explanation and consequently the AO had made the addition. On appeal, the ld. CIT(A) had dismissed the appeal of the assessee in the absence of any explanation. It was the prayer that the issues in this appeal may be restored to the file of AO so that the assessee can provide explanation before the AO.