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2020 (2) TMI 976 - ITAT HYDERABADReopening of assessment u/s 147 - addition of deposits being commission income - HELD THAT:- Tribunal on a number of occasions and the appeal is being adjourned at the request of the assessee. On 11.12.2019 when the case was called for hearing, none appeared for assessee. On perusal of the docket order, it is noticed that the appeal is defective and when the same was pointed out for the assessee who appeared on 12.7.2019, he sought time for rectification of the same. Further on 26.7.19, 14.8.19 and 15.10.19 also the case has been adjourned at the request of the assessee for rectification of the defects. However, the defects have not yet been rectified till date. Since the assessee neither appeared nor rectified defects nor filed any information to substantiate assessee’s claim of deposits being commission income, do not find any reason to interfere with the order of the AO/CIT(A). Accordingly, assessee’s appeal is dismissed.
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