9911796707
TMI Blog2022 (10) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... in Telecom Products and Services. Assessee electronically filed its return of income for A.Y. 2013-14 on 26.09.2013 declaring total income of Rs.68,15,819/-. The case was selected for scrutiny and, thereafter, assessment was framed u/s 143(3) of the Act vide order dated 31.03.2013 and the total income was determined at Rs.82,80,820/-. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 29.06.2016 in Appeal No.188/15-16 dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal and has raised the following grounds: "1. The order of the CIT(A) is opposed to law and facts of the case. 2. The CIT(A) erred in upholding the decision of AO in disallowing deprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O noticed that assessee had claimed depreciation u/s 32 of the Act for full year on furniture and fixture attached in the flat at Belaire, DLF, Gurgaon @10% on Rs.1,16,70,000/- claiming it to be for the purpose of business. The assessee was asked to justify and demonstrate that the said property at Gurgaon was used wholly and exclusively for the purpose of business activities. AO noted that assessee did not furnish any concrete evidence to prove that the flat during the period under consideration was being used wholly and exclusively for the purpose of business activities. He accordingly, disallowed the depreciation in respect of the furniture and fixture attached at Gurgaon property at Rs.11,67,000/-. 7. AO on perusing the ledger account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. No material has been placed by assessee to controvert the findings of lower authorities. In this view of the aforesaid facts and in absence of any contrary material brought on record to rebut the findings of lower authorities, we find no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee.
10. In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 12.10.2022 X X X X Extracts X X X X X X X X Extracts X X X X
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