Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 1094 - AT - Income TaxEx-parte order u/s. 144 - disallowance made u/s. 36(1)(va) of the Act and estimation of turnover - non-cooperation ny assessee as Today is the 5th time of hearing of the above appeal, None appeared on behalf of the assessee in spite of service of notices - HELD THAT:- It is seen from the assessment records, the assessee has not responded to the various notices and not filed relevant documents or materials before the AO. Therefore the AO passed an ex-parte order u/s. 144 of the Act. Even before the Ld. CIT(A), seven opportunities of hearing were given to the assessee from 22-01-2021 till 18-082022, the assessee neither filed written submissions nor requested for any adjournment of the hearings. Therefore the Ld. CIT(A) passed an ex-parte appellate order, confirming the disallowance made u/s. 36(1)(va) of the Act and estimation of turnover in the absence of material evidences. We do not find any infirmity in the order passed by the Ld. CIT(A) on merits. Though the assessee has not availed as many opportunities given by the Ld. Assessing Officer and Ld. CIT(A) but failed appear, but very promptly filed statutory appeals within time, which clearly shows the malafide intention of the assessee. As relying on Ashokji Chanduji Thakor [2018 (6) TMI 1546 - GUJARAT HIGH COURT] case wherein held as assessee was non cooperative. Number of opportunities were given to the assessee to represent his case, however none remained present on behalf of assessee. Thereafter, the learned CIT(A) correctly proceeded further with the appeal ex-parte and decided the appeal on merits and confirmed the order passed by the AO confirming additions of unexplained investment. Thus we have no other option than to dismiss the appeal filed by the assessee. Exempt Agricultural income treated as income from other sources and addition on account of unexplained/unsecured loan - In this case also, the assessee before the Assessing Officer in spite of seven notices was not responded and not furnished any details. During the appeal before the Ld. CIT(A), there was a delay of 236 days which was condoned by the Ld. CIT(A). However the assessee has not appeared for the hearing of the appeals and also not filed any details, thereby the Ld. CIT(A) dismissed the appeal for non-prosecution. We don’t find any good reason/ground to interfere with the orders passed by the lower authorities. Decided against assessee.
|