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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the
order of Ld. CIT(Appeals)-11, New Delhi dated 07.09.2018 for
AY 2010-11.
Briefly the facts of the case are that AO had reopened the
assessment u/s 147 of the Act on the basis of AIR Information
that assessee has made cash deposits of Rs. 17,94,000/- in
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his saving bank account. The assessee had filed return of
income on 19.03.2012 showing total income of Rs. 2,18,400/-.
Before issue of notice u/s 148 several letters were issued by
the AO to ask for the details of the return filed and source of
the cash deposits. However, no compliance was made by the
assessee. At the assessment stage also AO give various
opportunities to the assessee to explain source of the cash
deposits, however, assessee did not make any compliance.
Therefore, AO passed the ex-parte order u/s 144 of the Act
and made addition of Rs. 17,94,000/- on account of
unexplained cash deposits. The assessee filed the appeal
before Ld. CIT(A). The written submissions were filed to
challenge the addition but no documentary evidence was filed
to explain source of the cash deposits. It was merely
contended that cash deposits were made out of sale proceeds
of the business and gift received by assessee from his mother.
The Ld. CIT(A) asked the assessee to file additional evidences
along with application under Rule 46A. However, assessee did
not take any step. The appeal was adjourned many times but
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no documentary evidence filed before the Ld. CIT(A). The Ld.
CIT(A), accordingly, dismissed the appeal of assessee.
The present appeal is time barred by 91 days as per
notings of the Registry. The assessee filed application for
condonation of delay on the ground that assessee was sick
and hospitalized which is supported by affidavit.
The assessee has been notified the date of hearing
through Registered Post. However, none appeared on behalf of
the assessee at the time of hearing of the appeal.
I have heard Ld. DR and perused the findings of
authorities below.
Considering the explanation of the assessee in
application for condonation of delay, I am satisfied that
assessee was prevented by sufficient cause in not filing the
appeal within the period of limitation. The delay in filing the
appeal is, therefore, condoned.
4 ITA.No.1179/Del./2019
On merits, I find that it is not a case of interference at all.
The assessee in the ground of appeal merely stated that Ld.
CIT(A) has erred in law and without application of facts and
that no proper opportunity of being heard have been given to
the assessee. The impugned order shows that AO as well as
the Ld. CIT(A) have given several opportunities to the assessee
to explain source of the cash deposits. However, assessee
failed to produce any documentary evidence to explain source
of the cash deposits. No steps have been taken before the Ld.
CIT(A) for admission of additional evidences under Rule 46A of
the IT Rules. Therefore, assessee failed to explain the source
of cash deposits in the bank account. Therefore, no
interference is called for in the matter. I confirm the addition
and dismissed the appeal of assessee.
In the result, appeal of assessee is dismissed.
Order pronounced in the open Court.
Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Dated 01.08.2019
5 ITA.No.1179/Del./2019
*Kavita Arora
Copy to
The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File.
// BY Order //
Assistant Registrar : ITAT Delhi Benches : Delhi. Date of dictation 17.07.2019 Date on which the typed draft is placed before the dictating 17.07.2019 Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS 01.08.2019 Date on which the fair order is placed before the Dictating Member 01.08.2019 for pronouncement Date on which the fair order comes back to the Sr. PS/PS 01.08.2019 Date on which the final order is uploaded on the website of ITAT 01.08.2019 Date on which the file goes to the Bench Clerk 01.08.2019 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order