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Facts
The assessee's appeal was directed against the CIT(A)'s ex parte order as the assessee had not complied with hearing notices. The assessee's AR claimed partial compliance and submitted that cash deposits in Andhra Bank were duplicated due to a merger with Union Bank of India.
Held
The Tribunal noted that the CIT(A) dismissed the appeal ex parte despite the assessee's uploaded submissions. Prima facie, there appeared to be a duplication of cash deposit addition under section 69A of the Act.
Key Issues
Whether the CIT(A) erred in passing an ex parte order and whether there was a duplication of addition of cash deposits.
Sections Cited
69A, 250
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Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE
Before: Shri George George K, Vice- & Shri Laxmi Prasad Sahu
O R D E R
Per George George K, Vice-President :
This appeal as the instance of the assessee is directed against CIT(A)’s order dated 12.12.2023 passed u/s. 250 of the Income-tax Act, 1961 (“the Act” hereinafter). The relevant assessment year is 2013-2014.
At the very outset, we noticed that the CIT(A) has passed an ex parte order for the reason that the assessee has not complied with various notices issued from the Office of the first appellate authority. The learned AR submitted that the assessee had partially complied with the notice issued on 01.12.2023 by uploading various details as placed at pages 107 and 108 of the paper book filed by the assessee. Copy of the acknowledgement for having uploaded the above documents are placed at page 107 of the paper book. The Meda Lakshminarayana Setty Naveen Kumar. learned AR submitted that there has been duplication of addition u/s.69A of the Act (cash deposits). It was submitted that Andhra Bank had merged with Union Bank of India (SB A/c.No.86910100003509) . It was submitted that by mistake the cash deposits in Andhra Bank has been duplicated for addition for the relevant assessment year. Copy of the bank account statement of both Andhra Bank and Union Bank of India are placed from pages 71 to 101 of the paper book. The learned AR submitted that in the interest of justice and equity, since the above said discrepancy needs to be examined, the matter may be restored to the files of the AO.
The learned Departmental Representative supported the orders of the A.O. and the CIT(A).