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2019 (2) TMI 1583 - AT - Income TaxNon-prosecution of appeal by assessee - HELD THAT:- The assessee is not interested in prosecuting its appeals. It has been held in the case of B.N. Bhttachargee & Anr. [1979 (5) TMI 4 - SUPREME COURT] that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non-prosecution as held in the case of M/s Chemipol Vs. Union of India [2009 (9) TMI 177 - BOMBAY HIGH COURT]. Respectfully following the decision of the Tribunal in the case of Multiplan (India) Ltd.. [1991 (5) TMI 120 - ITAT DELHI-D] and in Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] we dismiss these appeals of the assessee for want of prosecution. Scrutiny assessment - additions towards estimation of income on work in progress, unexplained creditors and disallowance u/s 40(a)(ia) - HELD THAT:- CIT-A deleted the additions towards estimation of income on work in progress and addition u/s 40(a)(ia). With reference to the addition of unexplained creditors CIT(A) directed the AO to examine the contention of the assessee with reference to unexplained income from three creditors and after ensuring that the confirmation letters from the creditors were filed and allow accordingly. AO gave consequential effect to CIT(A)’s order on 18/02/2015 and recomputed the income at ₹ 2,39,62,500/- when the assessee failed to substantiate his claim by way submitting the confirmation letters from creditors. When the assessee preferred appeal before the CIT(A), the CIT(A) confirmed the consequential order of AO vide order dated 09/03/2018, on the ground that the assessee has not discharged its onus by submitting the confirmation letters from the creditors - there is no Representation from the assessee and the findings of the CIT(A) are uncontroverted - Decided against assessee.
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