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2020 (2) TMI 1355 - AT - Income TaxUnexplained loans - Non appearance by assessee - HELD THAT:- Neither the assessee appeared nor any paper book has been filed. The assessee was, therefore, notified further date of hearing for 05.02.2020 through registered post, but, no evidence is filed and even nobody appeared on behalf of the assessee. Assessee did not file any supporting documents of these additions before the authorities below and same is the position before the Tribunal. The authorities below have given sufficient opportunity of being heard to the assessee, but, assessee did not produce any evidence in respect of any of the additions. In the absence of any evidence on record and any representation from the side of the assessee, we confirm all the additions and dismiss the appeal of the assessee. Appeal of the assessee is dismissed.
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