9911796707
TMI Blog2023 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... tant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals),-1, Ludhiana,[in brevity the CIT (A)] order passed u/s 250 (6) of the Income Tax Act 1961[in brevity the Act], for A.Y. 2014-15. The impugned order was emanated from the order of the ld. Income Tax Officer, Baramula, [in brevity the AO] order passed u/s 143(3) of the Act. 2. The assessee has ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (A) has erred in law & facts by confirming action of AO by adding Rs. 44,928/- on account of Rent received by IOC. The addition is bad in law and needs to be deleted. 6. The Ld. CIT (A) has erred in law & facts by confirming action of AO by adding Rs. 1,00,000/- on account of Deduction u/s 80 C. The addition is bad in law and needs to be deleted. 7. The Appellant reserves all right to amend, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. 4. When the appeal was called for hearing, none was present on behalf of the assessee. The ld. AR filed an adjournment petition. But there is no sufficient cause for adjournment. So, the adjournment petition is dismissed by the bench. On perusal of record, we find that the hearing is scheduled on 18/05/2023. Previously the dates were fixed number of times. We find from the record that on dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding the ld. AO was not able to explain the reasons of adhoc disallowance related to assessee. After considering both the orders, it is very much clear that there is a lack of representation by the representative of the assessee. The assessment was completed during insurgency in the Kashmir Valley. Same is not applicable for the appeal order. We consider the hardship of the assessee for repres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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