Become PF & ESIC Pro: Basic to Advance Course - Enroll Today Aggrieved by the assessment and penalty orders, the assessee filed appeals before the Commissioner of Income Tax (Appeals) [CIT(A)]. However, the CIT(A) dismissed the appeal of the assessee. The CIT(A) upheld the order of the AO, observing that the assessee failed to substantiate the source of the cash deposits. The CIT(A) also confirmed the penalty imposed on the assessee by the AO. Aggrieved by the order of the CIT(A), the assessee filed an appeal before the ITAT. The two-member tribunal bench comprising Anadee Nath Misshra ( Accountant Member) and Subhash Malguria (Judicial Member) observed that the CIT(A) passed an order in a summary manner. Become PF & ESIC Pro: Basic to Advance Course - Enroll Today The tribunal observed the order of CIT(A) with regard to the facts and circumstances of the case as a non-speaking order.