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2023 (6) TMI 336 - AT - Income TaxDisallowance u/s 14A - CIT(A) made the enhancement of disallowance u/s 14A - HELD THAT:- When the appeal is filed before the Tribunal by the assessee himself against the orders of the lower authorities, it is expected that the assessee may put forth some documentary evidences in support of his contentions to decide the appeal as it is the duty of the assessee 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. Assessee did not appear before the Tribunal despite numerous adjournments allowed and notices issued through RPAD. No material has been placed by assessee to controvert the findings of lower authorities nor has pointed to any fallacy in the findings of lower authorities - no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee.
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