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2022 (4) TMI 505 - AT - Income TaxPenalty under section 271(1)(c) - Unexplained gifts, unexplained cash credit and another unexplained credit entry - assessee has not submitted any details or evidences in support of his claim, even after issuance of several notices on the assessee - HELD THAT:- As rightly stated by the ld.DR, this is second round of litigation before us. In terms of remand order given by the Tribunal, the ld.CIT(A) passed a detailed order wherein also the assessee has not appeared and nor provided any material to support her claim, rather by a letter, contending something irrelevant to the proceedings pending before the appellate authority. The assessee has also not chosen to explain how the additions made by the AO are unjustified. In the absence of the same, the grounds raised before us are general in nature without any material support and therefore, we are unable to decide the issues on merits of the case. Therefore, all the grounds raised by the assessee are devoid of any merit, they are accordingly rejected. Further, assessment year involved herein is 2004-05, in the absence of any material, no useful purpose is to be achieved.- Appeal of assessee dismissed.
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