TMI Blog2019 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Assessing Officer. He has since passed the order on 28.12.2007. Therefore, the Assessing Officer cannot be blamed for non-consideration of the material. The assessee has deliberately not appeared before the Assessing Officer or furnished the documents. RTC produced was for the year 2007-2008, which was not relatable to the assessment year in question. Therefore, even if such material would have to be reconsidered, the same would not aid the appellant,under any circumstances. No reason as to why an additional opportunity should be granted to the assessee at this stage. We have considered the question of remanding the matter. However, keeping in view the conduct of the assessee and the futility of reconsidering the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural income declared by the appellant. Questioning the same, the matter was taken before the Tribunal. The Tribunal dismissed the appeal. Hence, the present appeal by the assessee. 3. By the order dated 12.04.2010, the appeal was admitted to consider the following substantial questions of law: a) Whether the Tribunal was justified in law in confirming the estimation made by the Assessing Officer in respect of agricultural income at 25% on the agricultural income declared by the appellant on the facts and circumstances of the case and consequently gave a perverse finding? b) Whether the Tribunal was justified in levying interest under Section-234 A, 234 B, and 234 C of the Act on the facts and circumstances of the case? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the material. The assessee has deliberately not appeared before the Assessing Officer or furnished the documents. 9. Even on perusal of the material, it would indicate that the RTC produced was for the year 2007-2008, which was not relatable to the assessment year in question. Therefore, even if such material would have to be reconsidered, the same would not aid the appellant,under any circumstances. 10. For the aforesaid reasons, we do not see any reason as to why an additional opportunity should be granted to the assessee at this stage. We have considered the question of remanding the matter. However, keeping in view the conduct of the assessee and the futility of reconsidering the material before us, the same would not se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
