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    <description>The Tribunal dismissed both appeals of the assessee, upholding the orders of the CIT(A) regarding additions and penalty for Assessment Year 2015-16. The Tribunal emphasized the assessee&#039;s lack of cooperation and non-appearance, leading to the ex parte disposal of the appeals due to the failure to provide substantial arguments or evidence to challenge the lower authorities&#039; findings.</description>
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      <description>The Tribunal dismissed both appeals of the assessee, upholding the orders of the CIT(A) regarding additions and penalty for Assessment Year 2015-16. The Tribunal emphasized the assessee&#039;s lack of cooperation and non-appearance, leading to the ex parte disposal of the appeals due to the failure to provide substantial arguments or evidence to challenge the lower authorities&#039; findings.</description>
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