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2022 (5) TMI 1065 - ITAT RAJKOTDeduction u/s 80P - None appearance by assessee - HELD THAT:- When the appeal is listed for hearing on 22.02.2022 the Ld. Authorized Representative Mr. D. R. Adhia informed in writing that some important details could not be obtained due to Covid-19 and allied matters prevailing in various staffs of the assessee, therefore, sought for short adjournment to produce the details. Taking note of the written request, the appeal was adjourned to 06.04.2022. None appeared on behalf of the assessee the case was adjourned to 17.05.2022, in both the days none appeared on behalf of the assessee. It is an admitted fact that the assessee could not produce details or evidences in claiming the deduction under Section 80P right from 2011. AO has made the addition since the assessee failed to furnish any explanation or objection against the disallowance. Similar was the case with the CIT (Appeals), when he passed the appellate order in 2013. Even in 2022, though opportunity was given to the assessee to produce the details, the assessee is not present for the last two hearing. In the absence of any evidence before us, we are not in a position to delete the additions as claimed in the grounds of appeal raised by the assessee. Hence, the above grounds are rejected and the appeal filed by the assessee is hereby dismissed.
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