Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 502 - AT - Income TaxDeduction u/s 80P - income being interest earned from bank - as observed by the CPC, that deduction under Chapter-VIA will not be allowed unless respective schedules are filled properly - HELD THAT:- Though the assessee has filed a short reply but the same was not supported by any material evidence to justify the same. In the absence of any details, CIT(A) was justified in rejecting the claim of the assessee. Before the Tribunal also, as aforesaid, the assessee has given number of opportunity to defend its case, however, the assessee remained unattended and non- represented. Like in the first appellate proceeding, even before us also there was no material to decide the case of the assessee on merit. It is settled principle of law that the assessee who is claiming a deduction should come with full details and evidences of such claim. In the absence of the same, the authority cannot grant the relief to the assessee. Accordingly, it is presumed that the assessee is not interested in prosecuting its appeal pending before the Tribunal in spite of six hearing notices duly served. Therefore, in the absence of any material to adjudicate its case, we have no hesitation in dismissing the appeal of the assessee. Accordingly, we reject all grounds of appeal of the assessee.
|