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2020 (12) TMI 5 - AT - Income TaxPenalty u/s 271(1)(c) - excessive retainership expenses and not supported by the evidences and difference in the income as per TDS claimed in return of income and 26AS - HELD THAT:- Keeping in view the conduct and nature of the assessee that he has filed the appeal, but failed to appear before us on the aforementioned dates nor submitted any documents in support of his appeal nor appointed any authorized representative to appear on his behalf. There are no reasons for us to interfere into or deviate from the findings so recorded by CIT(A). Hence, we are of the considered view that the findings so recorded by the CIT (A) are judicious and are well reasoned. Resultantly, the grounds raised by the assessee stands dismissed.
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