TaxTMI 
TaxTMI 
2014 (6) TMI 635
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....al Member:- This is the revenue's appeal against the order of Ld. CIT(A)-XI Ahmedabad dated 24-02-2011. 2. At the time of hearing none appeared on behalf of the assessee despite the fact that notice for today's hearing was sent to him. No application for adjournment is on record. So, we proceeded to decide the appeal after hearing Ld. DR. 3. Brief facts of the case are that assessee filed....
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....ties in past years and the amounts remained outstanding till the previous year which have been written off - copies of accounts for all the years have been furnished. The assessee however has not furnished any further reasons/justification on this account and the details of efforts made by it for realization of debts. In absence of such vital information, it is held that there was no apparent reas....
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.... failed to establish the correct nature of such debts and also whether the same had been offered for taxation in the past, assessee filed additional evidence before Ld. CIT(A) which was sent back by the Ld. CIT(A) to AO for his comments. A.O's remand report was as under:- "2. The assessee in its letter dated 15-05-2010, has contended that copies of accounts of earlier years were furnished by it....
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....ences produced by the assessee may not be admitted. 4, On merits of the case also, it may be seen that the assessee has not furnished the details of correspondences made by it with the debtors as mentioned in para 4.6 of the assessment order. The assessee has also not furnished evidences to prove that such debts were offered for taxation in the relevant assessment year. No documentary evidence ....