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2022 (12) TMI 380 - AT - Income TaxAddition of cash deposits and sundry creditors - Ex parte orders passed - non-compliance by the assessee to various notices issued to it by the lower authorities - assessee has chosen not to prosecute her case despite repeated opportunities given on several occasions - HELD THAT:- As the assessee has chosen to make this plea of restoring her matter to the lower authorities before us without even making any effort to substantiate the explanation offered. All documents filed before us in support of her case as mentioned above are only stated as being “true-copies”. Even the affidavit filed by the assessee before us, stating allegedly on oath the reason for non compliance to notices of authorities below, we find, is not original copy, but only mentioned as “true copy”. Such documents have no evidentiary value. It is the assessee who has sought redressal of her grievance against orders of the IT authorities by filing appeal before us. The assessee cannot sit back after filing the appeal seeking adjournment time and again and by simply filing written submissions to make a plea totally unsupported and unsubstantiated. It seems that the assessee has chosen to ignore the gravity of the situation despite being aware of it, which is evident by the fact that she has repeatedly filed appeal before the first appellate authority and also before us. Looking to the non-cooperative attitude of the assessee right from the very beginning i.e. the assessment proceedings, we are not inclined to show any liberty to such an assessee who does not appear to be interested to fight for her own cause. Since there is nothing before us dislodging the Ld.CIT(A)’s order we uphold the order of the ld.CIT(A) confirming additions of both cash deposits and sundry creditors - Grounds of appeal of the assessee are rejected.
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