9911796707
TMI Blog2016 (11) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee against the order of Commissioner of Income Tax agitating the revision of the assessment order dated 24.12.2008 by invoking the provisions of section 263 of the Income Tax Act, 1961. None has come present on behalf of the assessee. The appeal is time barred by 704 days. A perusal of the order reveals that this appeal was filed by the assessee on 17.4.2013 and the case was posted for hearing on 22.7.2014. However, on the said date Bench did not function.The case then posted on 11.11.2014 and then for 16.2.2015. However, none appeared on behalf of the assessee and it was ordered to issue notice to the assessee by a registered post. The case was fixed for hearing on 18.3.2015 again on 18.3.2015 no one appeared on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the next date of hearing i.e. 28.9.2016. Today again, no one appeared before us on behalf of the assessee. It is the appeal of the assessee and the assessee is supposed to carefully pursue and prosecute it. It is not the duty of this Tribunal to issue notice each and every time to the assessee to come and appear in her own appeals, when the next date of hearing is duly informed in open court or through Notice Board whenever the Bench did not function. However, a perusal of the above sequence of dates of hearing reveals that the assessee/her representative have always been reluctant to attend the case and all the time they have to be called upon either by notice through RPAD and even through telephone to the counsel. We do not think it fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant did not co-operate with her, yet, she required to file appeal in a reasonable time. The delay of few days for non co-operation of the Authorized Representative/CA can be understood, but it has not been explained as to what prevented the assessee to engage another representative for a period of above two years. Even the explanation tendered by the assessee is general and vague. The assessee has failed to explain any justifiable reasons for the delay of 704 days in filing the appeal before this tribunal. Therefore, we do not find any merit in the application for condonation of delay and the same is therefore dismissed. Accordingly, this appeal of the assessee is dismissed being barred by limitation. 7. Now coming to the second appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is uncalled for and invalid ab initio. 3. The learned CIT(A) failed to appreciate that the Appellant is a Professional and was consistently following Cash Accounting System and erroneously confirmed the Addition of Rs. 8,00,000 paid by the Appellant to Super Cassettes Industries Limited towards the Video Production Charges. 4. The learned CIT(A) failed to appreciate that the Appellant paid entire amount of Rs. 8,00,000 to Super Cassettes Industries Limited towards the Video Production Charges and no Payment whatsoever was made to anyone else including to the proposed Director of the said Video Album, Mr Shareen Mantry and there was no nexus between Payment and Name of Director. The said Company had all the rights, including selection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO had disallowed the said expenditure on account of two counts, firstly, that the assessee did not deduct TDS on such payment and hence the expenditure was not allowable under the provisions of section 40(a)(ia) of the Act. Secondly, that the assessee has not established the genuineness of the requirement of payment for the purposes of business /profession of the assessee. The assessee through grounds of appeal has pleaded that the assessee is an individual is not at all covered under section 44AB of the Act and in view of clause (i)(1) to the Explanation to section 194C and also in the light of second proviso to section 194J, the assessee was not liable to deduct TDS either under section 194C or 194J and hence no disallowance could have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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