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2020 (5) TMI 646 - AT - Income TaxUnexplained income out of undisclosed sources - second statutory appeal - claim of the appellant for assessing the income u/s. 44AD not acceptable - CIT(A) partly allowed the appeal of the assessee - HELD THAT:- As we can see neither assessee filed return u/s 139 or section 148 of the Act and no submission have been made before any of the authority and there is no cooperation on behalf of the assessee. In the matter of Vishnukumar Bhargav vs. ITO ITAT Jaipur [2018 (3) TMI 1864 - ITAT JAIPUR]Tribunal has held that if assessee has not produced any evidence in support of his case. In appellate proceeding also, addition was confirmed as supportive evidenced was not submitted by the assessee. In that case, there is no error or illegality in the orders of authorities below. Thus, in parity with the above said order and it appears from the conduct of assessee that he is not serious about his case and we do not have any cooperation from the assessee. Thus, we confirm the action of the ld. CIT(A) as we did not have any assistance from the assessee in the present case. - Decided against assessee.
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