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2023 (7) TMI 455 - ITAT DELHIAddition of cash deposits - ex-parte orders u/s 144 - as submitted assessee had deposited cash in his bank account as against the addition of cash made by AO and further out of the six bank accounts reported by the AO, two bank accounts does not belong to the assessee - HELD THAT:- As before the AO the assessee did not appear and, therefore, the AO had no option, except to pass ex-parte orders u/s 144 and frame the assessment on the basis of material available before him. Before CIT(A) also no submissions were made by the assessee. Before us, all no material has been placed by the assessee to support his contentions and to point out any fallacy in the findings of lower authorities. When the appeal is filed before the appellate authorities by the assessee himself against the orders of the lower authorities, it is expected that the assessee shall put forth some documentary evidences in support of his contentions as it is the duty of the assessee to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. Assessee did not appear before any of the authorities. In absence of any contrary material brought on record to rebut the findings of lower authorities, we dismiss the grounds of the assessee.
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