Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 596 - ITAT DELHIPenalty u/s 271(1)(c) - none appeared on behalf of the assessee nor any application was filed seeking adjournment of the appeal - HELD THAT:- We find that despite various opportunities granted by the lower authorities the assessee has not appeared before them. The conduct of the assessee in not appearing before the lower authorities and the Tribunal shows the negligent approach of the assessee. The fact that the assessee has not appeared before the lower authorities and has also not appeared before the Tribunal despite various opportunities granted to the assessee shows that the assessee is not serious in pursuing the appeal filed by him. Before us, assessee has not placed any material to support its contention nor has pointed to any fallacy in the findings of lower authorities. In such a situation, we find no reason to interfere with the order of CIT(A) and thus uphold the orders of CIT(A). Appeals of the assessee are dismissed.
|