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2022 (9) TMI 250 - AT - Income TaxEx-parte order - Bogus share capital and share premium received - unexplained cash credits u/s 68 - CIT(A) noted that even after expiry of two years of filing of the appeal, the assessee has failed to provide any details or written submissions and despite service of notice, no one appeared and, therefore, the ld. CIT(A) held that the assessee/appellant was diligently and willfully avoiding the appellate proceedings and decided the appeal on merits and uphold the assessment order. HELD THAT:- As noted above, despite service of notices no one has put up in appearance on behalf of the assessee. After going through the assessment order as well as the impugned order of the ld. CIT(A), we do not find any justification to interfere with orders of the lower authorities. The impugned orders of the lower authorities are, therefore, upheld and appeal of the assessee is hereby dismissed.
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