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2024 (3) TMI 474 - AT - Income TaxAddition of income u/s 56(2)(x)(b)(B) - under valuation of stamp duty value on purchase consideration of the property u/s 50C - difference between the stamp value and the purchase value - HELD THAT:- Today is the 11th time of hearing of the above appeal. None appeared on behalf of the assessee and no authorization given to appear on behalf of the assessee. Even in the previous hearings, adjournment requests were sent from the email id of the Chartered Accountant in the name of the assessee, stating his chartered accountant is hospitalized but without enclosing any medical records. Even in the last two hearings before this Tribunal, None appeared on behalf of the assessee. This clearly shows that the assessee is not interested in pursuing the above appeal. Therefore, with the assistant of Ld. Sr. D.R., we are inclined to dispose of this appeal. There is no material on record in support of the Grounds raised by the assessee, namely copy of the Sale Deed and Civil Notice on the dispute pending before High Court of Gujarat, Bank Statements, etc. In the absence of the same and the assessee being habitual non-appearance before the First Appellate Authority as well as before this Tribunal, we have no other option than to confirm the addition made by the Lower Authorities. Appeal filed by the Assessee is dismissed for non-prosecution.
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