1. The present appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-23, New Delhi dated 14.03.2019. The assessee has raised following grounds of appeal:-
1. "That the CIT (Appeals) has erred in law and on facts in confirming the order of assessment under section 143(3) of the Act, without appreciating the fact that the notice under section 143(2) was issued on the basis of "Limited Scrutiny under CASS" (Large agricultural income) which reason is not in accordance with the jurisdictional conditions as stipulated under section 143(2) and accordingly order passed under section 143(3) bearing dated 27-12-2016 is void ab initio.
2. That the CIT (Appeals) has erred in law and on facts in confirming the order of assessment under section 143(3) of the Act, without appreciating the fact that while making the addition of Rs. 13,07,933/- on account of alleged excess agricultural income and alleged expenses to earn the agricultural income, on the basis of conjunctures and surmises, without objectively considering the replies of the appellant.
3. That the CIT (Appeals) has erred in law and on fact in confirming the order of assessment under section 143(3) of the Act, without appreciating the fact that while making the addition of Rs. 13,07,933/-, an invalid and vague show cause notice was issued bearing date 19-12-2016, which has been taken as basis of impugned addition and therefore addition made on the basis of an invalid show cause notice is bad in law.
4. That the CIT (Appeals) has erred in law and on fact, in confirming the order of assessment under section 143(3) of the Act, without appreciating the fact that AO while making impugned assessment order has flouted the observations made by the Honorable Allahabad High Court in case of V.K. Packaging vs. TRO and others (MANU/UP/0004/2004 : 266 ITR 283) and passed the order in a hurry. Further, the impugned addition has flouted the fundamental policy of Indian law which say the following principles must be strictly followed in passing any order:
a. Judicial approach
b. Independent application of mind
c. Decision made should not perverse or irrational.
5. That the CIT (Appeals) has erred in law and on fact, in confirming the order of assessment under section 143(3) of the Act, and enhancing the assessed income by an amount of 4,49,990/- under section 251(1)(a) of the Act by travelling beyond the matters arising out of the assessment proceedings. The CIT (Appeals) has erred in law and on fact by examining a new source of income more particularly when separate provisions for such eventuality are enshrined in the Act, as the show cause given vide the order sheet entry made on 21-02-2019 clearly indicates that the same was given to tax unexplained credit under section 68 of the Act.
6. Appellant craves leave to add, alter, delete or modify any ground of appeal on or before hearing of the appeal."
2. At the time of hearing, no one appeared on behalf of the assessee. It is seen from the records that there is no appearance on behalf of the assessee. Notice sent through speed post has been returned back un-served by the Postal authority with remark "left". The assessee has not provided any other address to the Registry. It was inc........