Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 463 - ITAT PUNE

2016 (8) TMI 463 - ITAT PUNE - TMI - Additions/disallowances of the income - non defend of case by assessee - Held that:- A perusal of the orders of authorities below show that the assessee has been recalcitrant and has no respect for the law of land. The assessee choose not to defend his case despite repeated opportunities. The assessee has not appeared before the authorities below, even before the Tribunal, the assessee has not appeared in spite of the fact that several notices of hearing issu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ER PER VIKAS AWASTHY, JM : This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-I, Nashik dated 25-02-2014 for the assessment year 2009-10. 2. A perusal of the noting sheet of the case file shows that despite repeated notices neither the assessee nor any authorized representative of the assessee had appeared. The appeal was first listed for hearing on 29-09-2015. The notice of hearing was sent at the address mentioned in Form No. 36 filed by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by the assessee. On 06-04-2016 again neither the assessee nor any of his representative appeared before the Tribunal. On the said date the appeal was adjourned to 29-06-2016. The notice was once again issued to the assessee through RPAD on 25- 04-2016 and the same was duly served on the assessee. Today again neither the assessee nor any representative of the assessee has appeared before the Tribunal. The acknowledgement cards of the notices sent to the assessee which bears the signature/initia .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he assessee is engaged in the business of Green House Construction and Floriculture. The assessee filed his return of income for the impugned assessment year on 30-09-2009 declaring total income of ₹ 3,48,000/-. The case of the assessee was selected for scrutiny under CASS and accordingly, notice u/s. 143(2) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) was issued to the assessee on 17-08-2010. During the course of scrutiny assessment proceedings a questionnaire for fur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oceedings on the said date and filed copy of Audit report and account extracts and the hearing was thereafter adjourned to 09-11-2011. Thereafter, neither the assessee nor any authorized representative of the assessee appeared before the Assessing Officer despite repeated notices. The Assessing Officer was constrained to complete the assessment u/s. 144 of the Act. A perusal of the assessment order shows that the assessee had not produced complete books of account, vouchers, purchase bills, sale .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3,355/- Aggrieved by the assessment order dated 27-12-2011 passed u/s. 144 of the Act, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). Even before the Commissioner of Income Tax (Appeals) none appeared on behalf of the assessee despite repeated notices. The Commissioner of Income Tax (Appeals) afforded several opportunities of hearing to the assessee i.e. on 19-02-2013, 08-03-2013, 25-07-2013, 02-08-2013, 21-11-2013 and finally on 18-11-2013. In the absence of a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ddition / disallowance of ₹ 1,12,500/- out of telephone and mobile, petrol and diesel and vehicle expenses made purely on ad hoc basis by the Assessing Officer, in spite of the fact that the accounts of the assessee were duly audited U/s 44 AS of the Income Tax Act, 1961 and Audit Report and accounts extracts were submitted before the Assessing Officer on 31/10/2011 during the course of Assessment proceedings. 2. On the facts and in the circumstances of the case and in law the Hon'ble .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Income Tax Act, 1961, when no bank interest of ₹ 2,97,019/- was debited to the audited profit & loss account and without any reasoning in support of arising of the figure of ₹ 2,97,019/-. 4. On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in confirming the addition / disallowance of ₹ 3,30,500/- made by the Assessing Office: on adhoc basis in spite of the fact that the cash deposit in the bank account were duly reflected in the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o add, alter delete or modify all or any of the above grounds before or at the time of hearing. 5. Shri Anil Chaware representing the Department submitted that the assessee has not produced books of account and other supporting documents before the authorities below to substantiate the expenses claimed by the assessee. The assessee has not placed on record any confirmations/details in respect of sundry creditors. Similarly, the assessee has not explained the cash deposits in his bank account. Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ax (Appeals) has rejected the appeal of the assessee with the following observations : 6. From the above it is clear that the appellant is not interested in prosecuting the appeal. On merits also the AO has made disallowance of ₹ 1,12,500/- out of telephone and mobile, petrol and diesel and vehicle expenses, ₹ 1,000/- on account of donation, ₹ 3,32,336/- on account of unconfirmed sundry creditors, ₹ 2,97,019/- on a/c of bank interest disallowed u/s. 14A and ₹ 3,30,5 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version