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TMI Blog2017 (8) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... of issuing notice u/s 148. 2. On the facts and in the circumstances of the case, CIT(A) has erred in passing the order without affording an adequate opportunity despite the request made by the appellant of its' inability to file the relevant evidences by reason of its authorized representative hard pressed with the time barring scrutiny proceedings at Nashik. 3. On the facts and in the circumstances of the case and without prejudice to above grounds, the CIT(A) has erred in sustaining the estimation of income by the Assessing Officer at Rs. 10,00,000/- without there being any basis. 4. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in sustaining the disallowance of Rs. 4,82,05,599/- relying on the computation of total income filed by the appellant overlooking the fact that once overall estimation of net profit is made by rejecting the books of accounts and therefore the computation of income based on said books of accounts there is no scope for lower authorities to make such disallowance. The above grounds of appeal may kindly be allowed to be altered, amended, modified etc in the interest of natural justice." 3. Briefly stated relevant fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax (Appeals) had to issue various opportunities to the assessee to appear before him on 08.11.2013, 18.11.2013, 04.04.2014, 21.04.2014, 07.11.2014, 12.11.2014 and 05.03.2015 etc. The Commissioner of Income Tax (Appeals) observed at para 2.1.2 of the impugned order that the assessee is causing wastage of resources of the Government in terms of time and money and by issuing notices, endless opportunities have been given to the assessee to pursue the appeal. Eventually, the Commissioner of Income Tax (Appeals) proceeds to decide the appeal based on the materials available on record. Regarding appeal for assessment year 2009-10, the Commissioner of Income Tax (Appeals) utilized information available on statements of facts which was enclosed with the Form-35 of the appeal memo and dismissed the appeal of the assessee. Relevant findings of the Commissioner of Income Tax (Appeals) common for both the appeals is discussed at Para 2.1.12 to 2.1.18. The same is reproduced as under:- "2.1.12 During the appellate proceedings, the Appellant has furnished copy of the balance sheet and profit and loss accounts filed by the Directors and Chartered Accountant along with the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not ask for production of books of accounts before him as a reason for non-production is ridiculous as learned AO had asked the Appellant to substantiate loss returned by him. In any case, it is responsibility of the Appellant to support its Grounds of Appeal with necessary evidence. If the Appellant is challenging the learned AO's action of rejection of its books of accounts it ought to produce the same for getting it verified from the AO under Rule 46A: The Appellant's legal arguments are not relevant unless the facts are established. During appellate proceedings also, the Appellant has not shown any keenness to get its affairs verified from either the learned AO or by the office of the CIT(A). 2.1.17. The Appellant may have incurred losses in these years as the Goa Hotel was auctioned by the Debt Recovery Tribunal. However, the learned AO needs material before him so as to assist the Appellant in determining its correct income or loss. The Appellant has neither filed Original return, nor filed return u/s 148 in time after it was provided many opportunities, nor did produce books of accounts before the learned AO. The Appellant has followed same approach even during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not received by the assessee at the given address for correspondence. We have examined Form-36 for want of details of address to which the notice may be sent to the assessee (item No. 10 of the Form- 36). It is noticed that the notice was sent by the Tribunal to the details address given by the assessee in the said item No. 10. Considering the above facts, we are of the opinion that sending one more notice will not serve any purpose as there is no error in the address utilized for sending notice for hearing on 21.06.2017. Therefore, we proceed to adjudicate the grounds based on the information available on record. 8. So far as the validity of the notice issued u/s 148 and reassessment order made u/s 143(3) r.w.s 147 are concerned, we find, notice issued and reassessment made should be upheld considering assessee's failure to file the return of income in time as provided u/s 139(1) of the Act. Regarding grant of adequate opportunity of the Commissioner of Income (Appeals), we are of the view that the said ground is not supported by any evidence. We find that the Commissioner of Income Tax (Appeals) has granted a number of opportunities as detailed above for both the appeals and ..... 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