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2021 (12) TMI 14 - ITAT HYDERABADBest judgment assessment u/s. 144 - Non appearance by assessee - HELD THAT:- On perusal of the order sheet of the appeal, we find that on various other occasions also no one appeared on behalf of the assessee before the Tribunal and the case was adjourned on that sole reason. Even today, on the date of hearing, no one appeared before me on behalf of the assessee. Only an adjournment letter is filed citing vague reasons. Assessee is not interested to pursue his appeal - having regard to the facts and circumstances of the case and on examining the orders of the Ld. Revenue Authorities it is evident that the AO as well as the Ld. CIT(A) had made the addition and sustained the same in the absence of cogent material/documentary evidence in support of the assessee's claim. Even now before the Tribunal, neither the assessee/assessee's counsel was present to argue the appeal nor filed any documentary evidence to support the claim against the additions made by the Ld. A.O. In this situation, we do not find it necessary to interfere in the order passed by the Ld. CIT(A) - Appeal filed by the assessee is dismissed.
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