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2023 (1) TMI 168 - AT - Income TaxEx parte assessment order u/s 144 - unexplained cash credits, share capital along with share premium - HELD THAT:- It is to be noted that on being asked the assessee to explain in this respect, neither anyone appeared on behalf of the assessee nor furnished any details. AO proceeded to frame the assessment considering that the assessee has not furnished any details, documents whatsoever in respect of aforesaid claim of share application and share premium. Assessing Officer, under the circumstances, treated the said amount as unexplained income of the assessee and made the impugned addition by framing ex parte assessment order u/s 144 of the Act. Assessee preferred appeal before the ld. CIT(A). Even before the ld. CIT(A), no one appeared on behalf of the assessee and since neither anyone appeared nor furnished any details, the ld. CIT(A), under the circumstances, upheld the order of the Assessing Officer. Before us, no power of attorney was filed by any counsel. However, as observed above, one Ms. Trisha Lahiri had appeared and sought adjournment. When she was directed to furnish the identity, details, address of the assessee etc., she disappeared and thereafter, no one has attended the hearing. As observed above, neither any document or details has been furnished before the Assessing Officer nor before the CIT(A) and even before us neither anyone has appeared nor any details furnished, we do not find any reason to interfere with the order of the Assessing Officer and the same is upheld. Appeal of the assessee is hereby dismissed.
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