TMI Blog2022 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2013-14 was also completed u/s 143(3)/144. From the finding of the authorities below it can be inferred that the assessee did not file requisite details as called for except certain details. In the absence of the requisite details, supporting the claim of the assessee, no reason to interfere into the decision of the authorities below. The grounds raised in the appeal are dismissed. - ITA No. 4239/DEL/2019 - - - Dated:- 4-2-2022 - SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : None Respondent by : Sh. Om Prakash, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-40, Delhi, dated 28.02.2019, pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law. Citation : Tripat Kaur, A-29, Friends Colony-East, New Delhi - 110 065 (PAN: AAAPK8020A) (Appellant) Vs. ACIT, CIR. 22(1), NEW DELHI (Respondent) at INCOME TAX APPELLATE TRIBUNAL, New Delhi. (ii) That the 25% disallowance of total expenditure on mere suspicion ignoring the audited books of accounts as certified by the statutory auditor that no expenditure is personal in nature is bad in law. 4. Upon assessee s appeal, Ld. Commissioner of Income Tax (A) considered the issues and observed that assessee s counsel was unable to attend the case specifically due to professional assignments he was travelling. However, Ld. Commissioner of Income Tax (A) did not entertain the president of the trust and not considered the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. At the time of hearing no one appeared on behalf of the assessee. The notice sent by speed post acknowledgement is received. Therefore, it is presumed that the notice was duly received by the assessee. However, the assessee chose not to appear and file application seeking adjournment. It is seen from the record that various opportunities were given to the assessee but no one appeared on behalf of the assessee on the dates fixed on 6.1.2021, 22.2.2021, 12.5.2021, 19.7.2021, 7.10.2021 and 12.1.2022. Under these facts, the appeal is taken up for hearing in the absence of the assessee and is being decided on the basis of material on record. 3. Brief facts of the case are that the assessee is a trust, registered u/s 12A of the Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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