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2023 (11) TMI 184 - ITAT JAIPURReopening of assessment u/s 147 - Assessment u/s 147/144 was completed ex-parte - Addition of sale of property as capital asset - HELD THAT:- As the assessee was given the chance to represent the case before CIT(A) and even though there were three notices given after set aside of the proceedings by the Bench to the assessee. Three instances of the notices are given in span of 10 months and the assessee did file any submission in support of the grounds raised in the appeal before the CIT(A). As in support of the fact that the assessee remained noncompliant in the earlier round of litigation. One more chance was given by the Bench vide order dated 06.03.2020 on which the assessee in support of given three occasions did not appear and file the requisite submission before CIT(A). Therefore, it appears that the assessee is not interested in pursuing his case on merits. Before us also while filing the appeal, the assessee did not file any document in support of the claim that why the addition is not sustainable and it is sale of property and is capital assets and receipt thereof is not chargeable to tax in full. Appeal of the assessee stands dismissed.
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