IN INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . ITA No.403 PN 2014 # & & Assessment Year : 2005-06 Nivrutti Murlidhar Lute, . Appellant At and Post : Rahata, Taluq : Rahata, Dist. Ahmednagar 423 107 PAN : ABXPL1775F v s Tax Recovery Office, (IT), . Respondent Ahmednagar Assessee by : None Respondent by : Shri P.K. Kureel Date of Hearing :22.09.2016 Date of Pronouncement:22.09.2016 ORDER PER R.K.PANDA, AM : This appeal filed by assessee is directed against order dated 21-01-2014 of CIT(A)-IT TP, Pune relating to Assessment Year 2005-06. 2. Despite service of notice through RPAD none appeared on behalf of assessee. Even in earlier occasions also case was getting adjourned from time to time due to non-appearance from side of assessee. It was further noticed that assessment was completed u s.144 r.w.s.147 of I.T. Act. Under these circumstances and in absence of any appearance from side of assessee despite service of notice, appeal is being decided on 2 ITA No.403 PN 2014 basis of material available on record and after hearing Ld. Departmental Representative. 3. Facts of case, in brief, are that assessee is individual and derives income from truck plying and agricultural income. He filed his return of income on 10-05-2006 showing total income of Rs.84,000 - and agricultural income of Rs.25,000 -. During course of assessment proceedings AO noticed that there were substantial cash deposits by assessee in bank account maintained with Union Bank of India amounting to Rs.10,23,500 as per AIR information. Although sufficient opportunities were given to assessee, there was non-compliance from side of assessee by filing return of income in response to notice u s.148. He therefore completed assessment u s.144 r.w.s. 147 determining total income at Rs.11,07,500 -. AO in order has made addition of Rs.10,23,500 - as income from undisclosed source u s.69A of I.T. Act. 4. In appeal Ld.CIT(A) upheld action of AO. Since assessee could not prove source of deposit in his bank account. 5. Aggrieved with such order of CIT(A) assessee is in before us with following grounds : 1. lower authorities erred in facts and circumstances of case and in law by treating cash deposits made in bank account as income from undisclosed sources and thus assessing same under section 69A of income tax act when assessee had already filed return of income declaring income from truck plying business under section 44 AE of Income Tax Act. Just and proper relief be granted to assessee in this respect. 2. amount deposited be treated as Gross Receipts and not income. assessee has already filed return of income under section 44 AE of Income Tax Act for Gross Receipts. Just and proper relief be granted to assessee in this respect. 3 ITA No.403 PN 2014 3. Appellant prays to be allowed to add, amend, modify, rectify, delete, raise any ground of appeal before or at time of hearing. 6. We have considered arguments of Ld. Departmental Representative and perused material available on record. It is admitted fact that original return of income was filed by assessee declaring total income of Rs.84,000 - and agricultural income of Rs.25,000 -. On basis of AIR information obtained, which shows deposit of cash amounting to Rs.10,23,500 - by assessee in Union Bank of India, notice u s.148 was issued to assessee. However, there was non-compliance from side of assessee for which AO completed assessment by making addition of Rs.10,23,500 - u s.69A of I.T. Act. Before CIT(A) assessee could not explain source of such deposit for which he has also upheld addition made by AO. No material is available before us to take any contrary view than view taken by Ld.CIT(A). Under these circumstances, we uphold order of CIT(A) and grounds raised by assessee are dismissed. 7. In result, appeal filed by assessee is dismissed. Order pronounced in open court at time of hearing itself, i.e. on 22nd September, 2016. Sd - Sd - (VIKAS AWASTHY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Pune; " Dated : 22nd September, 2016. 4 ITA No.403 PN 2014 Copy of Order forwarded to : 1. Appellant 2. Respondent 3. CIT(A)-IT TP, Pune 4. CIT- IT TP, Pune5. DR, ITAT, B Pune; 5.Guard file. BY ORDER, True Copy - . ' ( Sr. Private Secretary ( , ITAT, Pune Nivrutti Murlidhar Lute v. Tax Recovery Office, (IT), Ahmednagar