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2022 (11) TMI 1019 - ITAT DELHIDisallowance of commission paid to six parties - assessee was asked to produce the parties, but, despite various opportunities, the assessee failed to produce the parties nor provided their new addresses - HELD THAT:- Even before the Tribunal, the assessee company did not appear despite sending notices through Speed Post which have been returned by the postal authorities with the remarks “No such person at the address”. We are of the view that when the appeal is filed before the Tribunal by the assessee company itself against the orders of the lower authorities, it is expected that the assessee company may put forth documentary evidences in support of its contentions to decide the appeal as it is the duty of the assessee company to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. However, the assessee company neither appeared before the Tribunal nor placed any material to controvert the findings of lower authorities. In this view of the matter and in absence of any contrary material brought on record to rebut the findings of lower authorities, we find no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee.
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