MEERAN ABDUL ZAHID ,BELLARY vs. DCIT, CIRCLE-1, BELLARY

PER KESHAV DUBEY, JUDICIAL MEMBER:

3. We take note of the fact that during the course of Assessment proceedings, as the assessee had failed to prove satisfactorily the source and nature of a credit entry in his books/ investments made, the AO held that an amount of Rs. 10,20,000/- being 1/3rd of the Meeran Abdul Zahid, Bellary Page 2 of 3 total cash deposited of Rs. 30,50,000/- as unexplained cash deposits u/s 69A of the Act and added as Income under head “Income from other sources”. Further, we also take note of the fact that during the appellate proceedings, the assessee could not submit any response despite four opportunities granted to the assessee. The ld. A.R. of the assessee vehemently submitted that assessee could not represent his case before both the authorities and accordingly prayed that one more opportunity may be granted before the AO to substantiate his claim. This being so, in the interest of justice and fair play, we deem it fit & proper to remit the entire issue in dispute to the file of AO for fresh consideration in accordance with law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to cooperate with the proceedings before the revenue authorities and file the necessary documents/submissions/information/books & records which would be essential and required by the revenue authorities for proper adjudication of the case. We clarify that in case of further default, the assessee shall not be entitled to any leniency. It is ordered accordingly.

Order pronounced in the open court on 22nd Sept, 2025