SANTOSH KUMAR SHARMA,AGRA vs. DCIT, CIRCLE-2(2)(1), FIROZABAD

Because the learned CIT(A) erred in confirming an ex-parte 3 assessment order passed under Section 144 of the Income Tax Act, 1961. 4. Because the learned authorities below failed to appreciate that the appellant was prevented by sufficient cause (severe illness supported by medical evidence) from appearing during the assessment/appellate proceedings. Dismissing the appeal without a merit-based review of the appellants circumstances is a violation of the principles of natural justice. 5. Because under the facts and in the circumstances of the case, the learned CIT(A) erred in confirming the addition of Rs. 12,70,000/- as unexplained cash credit under Section 68 of the Income Tax Act, 1961. 6. Because the learned authorities below failed to consider the primary evidence submitted (land sale deeds) including cash withdrawn from bank during the year by the appellant and his 6 father towards explanation of the source of the cash deposits. The rejection of these deeds solely on the ground of date mismatch is arbitrary and ignores the ground reality of rural land transactions including receipt of consideration in cash. 7. Because the learned authorities below erred in law by invoking Section 68. It is a settled legal position that a Savings Bank Passbook does not constitute books of account maintained by the assessee. Therefore, no addition can be legally sustained under Section 68 based solely on bank entries WHARE no formal books of account are maintained by a small farmer. 8. Because the learned CTT(A) erred in confirming the addition without directing the learned AO to conduct an independent inquiry especially when the appellant had provided the identity and source of the funds. 9. That the appellant crave leave to add, amend, alter, or withdraw any of the grounds of appeal at or before the time of the hearing.” 2. At the time of hearing, Id. AR of the assessee brought to my notice that the assessment order passed by the Assessing Officer u/s 144/147 of the Income Tax Act, 1961 (in short "Act") was passed ex-parte for the reasons that assessee had not made any compliance for the various statutory notices issued by him. Accordingly, assessment was completed