TaxTMI 
TaxTMI 
2012 (7) TMI 409
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....ned expenditure, violating the rule 46A of the Income-tax Act as the additional evidence were filed by the assessee before the appellate authority which were never submitted before the A.O. during the assessment proceedings. 2. In accepting the sweeping submissions of the assessee which does not stand supported by evidences on record of the Assessing Officer. The applicant craves the right to add or alter any ground of appeal". 2. In response to the notice of hearing, Shri Vinod Kumar Grover, AR of the assessee filed an application for adjournment. However, at the time of hearing, no one has come present for seeking the adjournment. With the assistance of learned DR, we have gone through the record carefully and we do not find any ....
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.... proceedings ex parte u/s.144 of the Income-tax Act, 1961 on the basis of the material available on record. During the year under consideration, the assessee derives income from business of playing trucks. As the assessee has failed to comply with the notices u/s.143(2)/142(1) and show cause and not produced the books of account and supporting vouchers/bills, the expenses/income claimed by the assessee remain unverified. Since the expense/income are not verifiable and the assessee has not objected to my proposal to decide the matter on merits u/s.144 of the Income-tax Act, 1961 on basis of material available on record in absence of documentary evidences. I feel it is justified to assess the income of the assessee by making addition of....
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....on merits and on the basis of material available on record". 4.4 In view of the crucial nature of evidence, which goes to the root of the grounds of appeal, the additional evidences submitted by the appellant are allowed to be admitted. The appellant has provided a summary of all the twelve credit cards used by the appellant during the year under consideration. The total payments made through credit cards amounts to Rs.36,71,768 and out of this amount, the total amount spent on making payments for diesel to various petrol pumps amount to Rs.35,96,331 and the balance amount of Rs.75,437 pertains to personal expenses of the appellant, as accepted by the learned AR during appellate proceedings. The Learned AR submitted that the appellant is....
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....Learned CIT(Appeals), extracted supra, we are of the view that there is no co-relation between the grounds raised by the revenue, vis-à-vis, the dispute raised in the assessment order. Assessing Officer has observed that in the absence of books of account and supporting vouchers, the expenses of the assessee remain unverified, therefore, he estimated the income of the assessee out of the expenses incurred through the credit cards as per the information given by the AIR Wing. He estimated the income of R.24,85,929. During the appellate proceedings, assessee has produced the details of the expenses incurred through credit cards. The total expenses incurred by the assessee are Rs.36,71,768, out of that Rs.35,96,331 was for purchase of d....