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2013 (1) TMI 481 - HC - Income TaxApplication u/s 254 (2) - ITAT dismissed it holding it amounting to review and not recalling the order - appeal decided ex parte - Held that:- Approach of the Tribunal cannot be faulted as from the rojkam presented it was noticed that atleast on three or four occasions either the appellant prayed for time, or no one remained present before the Tribunal. If therefore, the Tribunal proceeded to hear the appeal on merits, after not accepting further request of the appellant for adjournment, Tribunal committed no serious error. Additions disbelieving the genuineness of the cash credit - Held that:- The Tribunal examining the evidence on record came to the conclusion that to the extent CIT [A] confirmed the additions, no interference was called for & for rest of the parties, the AO had given number of opportunities to the assessee to produce them but assessee had not furnished even the names and addresses of such creditors, thus the Tribunal was unable to give further relief to the assessee. Tribunal having committed no error to the extent that the assessee could not establish genuineness of the credits by producing necessary documentary evidence; even at the appellate stage. Assessee's submission that if the Tribunal had adjourned the matter the assessee would have moved an application for production of additional evidence to establish the genuineness of credits is a too far-fetched an argument to uphold the contention that reasonable opportunity was not granted to the appellant.
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