NITRANGAN SINGH GWAL,CHUNAR MIRZAPUR vs. INCOME TAX OFFICER 3 (2), MIRZAPUR

This is an appeal arising from an order under section 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’) passed by ld. CIT(A), NFAC (hereinafter the ld. ‘CIT(A) vide order dated 16.11.2023. It is seen that proceedings under section 147 of the Act were initiated on account of a cash deposit of Rs.4542005/- in a savings bank account maintained with ICICI Bank Limited, Mirzapur during F.Y. 2010-11. Accordingly, notice under section 148 of the Act dated 26.03.2018 was issued. It is seen from the record that the proceedings before the ld. AO were conducted in an ex parte manner since the assessee, for reasons best known to him, did not comply with any of the notices issued by the ld. AO from time to time.

Before the ld. CIT(A) also, the appellant did not make any compliance to the notices fixing the case for hearing. It is recorded in para 4.1, as to the number of efforts made by the office of ld. CIT(A) to fix the case for hearing and how there was no response from the side of the assessee. Before us, the appellant has filed a short paper book in which it is seen that there is an affidavit in which the assessee has pleaded ignorance about the source of the said deposit as under:-