TMI Blog2022 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice issued by the Registry was returned unserved with the postal remark Incomplete address . No material has been placed by assessee to controvert the findings of lower authorities. In this view of the matter and in absence of any contrary material brought on record to rebut the findings of lower authorities, we dismiss the appeal of the assessee. - ITA.No.5677/Del./2018 - - - Dated:- 1-8-2022 - Shri Anil Chaturvedi, Accountant Member And Shri Narender Kumar Choudhary, Judicial Member For the Assessee : None For the Revenue : Sh. NC Swain, CIT-D.R. ORDER PER ANIL CHATURVEDI, A.M. This appeal by assessee has been directed against the order of the Ld. CIT(A)-XXIV, New Delhi, dated 19.08.2013, relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Post at the assessee s address but the notices were returned back by the postal authorities. On the merits he noted that in the absence of any explanation regarding the creditors and claim of expenses with supporting documents such as bills and vouchers, he find no reason to differ from the findings of the A.O. and accordingly, the Ld. CIT(A) confirmed the order of the A.O. 3. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal by raising the following grounds : 1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in upholding the order of assessment framed u/s 144 of the Act determining the income of the appellant at Rs. 16,47,798/- (which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly erred in upholding the addition of Rs.27,88,86,506/- as income from undisclosed sources in respect of sundry creditors, failing to appreciate that such addition is unsustainable in law'. The above grounds of appeals are independent of, and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds. 4. The case file reveals that the Registry issued defect notice to assessee for compliance duly intimating that appeal fees is short by Rs.10,000/-, Tribunal Fee Challan not filed, Grounds of appeal before Ld. CIT(A) not filed. However, there were no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out to the assessee by the Registry has also not been set right by the assessee even after more than 3 years from the filing of appeal. In such circumstances, we, therefore, have no option but to dispose of the appeal after considering the material available on record and after hearing the Ld. D.R. 5. On the basis of material available on record, AO at para 2 of the order has noted that asesseee on the sale of Rs.31,99,68,002/-, had shown gross profit of Rs.9,59,904/- which worked out to 0.30%. He noted that despite various opportunities granted to assessee to produce the books of accounts and supporting evidences, assessee did not produce any evidence or books of accounts. He therefore concluded the purchase and sales to be not verif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities, it is expected that the assessee may put forth some documentary evidences in support of his contentions to decide the appeal as it is the duty of the assessee to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. However, the assessee did not appear before the Tribunal despite numerous adjournments allowed and notices issued through RPAD. In case of any change of address, it is for the assessee to file revised Form No.36 duly mentioning the new address as the notice issued by the Registry was returned unserved with the postal remark Incomplete address . No material has been placed by assessee to controvert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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