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2018 (4) TMI 1769 - AT - Income TaxDisallowance made u/s 14A holding that assessee did not earn any exempt income - HELD THAT:- It is not in dispute that the assessee has not earned any dividend income in the year under consideration. In the light of the consistent view taken by the ITAT Hyderabad Bench (in the assessee’s own case for the A.Y. 2009-10) we are of the opinion that the view taken by the Ld. CIT(A) does not call for any interference. It may be noted that the Assessee requested for time which was not granted; In fact he has not even filed his power of attorney. Considering the fact that there is no need for appearance of the assessee in the instant case, we reject the request for adjournment and proceed to dispose of the appeal. In view of the circumstances stated hereinabove, we are of the view that the order passed by the Ld. CIT(A) deserves to be upheld. As pronounced in the open court, the appeal filed by the Revenue is dismissed.
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