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TMI Blog2013 (1) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under Section 254 (2) of the Act by holding that it amounts to review and not recalling the order ?" [B] "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in deciding the appeal of the appellant ex parte inspite of an adjournment being filed ?" [C] Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in confirming the additions made by the A.O only the basis of the statement of a third party ?" Upon perusal of the orders on record with the assistance of the learned advocate for the appellant, we noticed that the Tribunal had decided the appeal ex parte since, according to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credits.We are, however, of the opinion that the approach of the Tribunal cannot be faulted. From the rojkam presented before us, we have noticed that on 30th March 2009; after due notice to the appellant, when the appeal was taken up for hearing, the appellant applied for adjournment. Such adjournment was granted. Appeal was fixed for hearing on 20th May 2009. On 20th May 2009, once again appeal was adjourned, since no body remained present for the appellant. On the next date of hearing ie., 15th September 2009, at the request of the appellant, hearing was adjourned to 29th December 2009. On 29th December 2009, for non-availability of the Bench, Appeal was adjourned to 4th March 2010. No one appeared for the appellant, and therefore, appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er noticed that on the basis of Summary Remand Report made by the Assessing Officer, CIT [A] had given further relief to the assessee to the extent claims were verifiable. However, rest of the additions were confirmed. It was this appellate order which the assessee has challenged before the Tribunal. The Tribunal examined evidence on record and came to the conclusion that to the extent CIT [A] confirmed the additions, no interference was called for. The Tribunal recorded that for rest of the parties, the Assessing Officer had given number of opportunities to the assessee to produce them and other evidences in support of genuineness of the credits. However, the assessee had not furnished even the names and addresses of such creditors. The Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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