TaxTMI 
TaxTMI 
2015 (7) TMI 394
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....see as detailed in the respective appeals and further making disallowance u/s. 40A(3) of the Act holding that the purchases made by the assessee were in excess of Rs. 20,000/-, made in cash of the respective assessment years. 2. During hearing of the appeals, Nobody was present for the assessee whereas Mrs. Heena Singh Pandey, ld. CIT-DR was present for the revenue . We note that on 24/8/2013 nobody was present for the assessee, therefore, registered AD notice was sent to the assessee. On 12.12.2013, these appeals were adjourned to 12.2.2014. at the request of the assessee. On 3.6.2014, at the request of the assessee adjournment was made for 22.7.2014. On that date also nobody was present for the assessee , thus, the appeal was adjourned t....
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....ltimately, final opportunity was granted vide letter issued on 6.10.2009. Notice u/s. 142(1) along with annexure was served upon the assessee . There was no compliance by the assessee . On one occasion the assessee attended but did not file any return. Inspite of so many opportunities/notices the assessee neither filed its return nor filed the requisite details. Ultimately, the Assessing Officer framed the assessment u/s. 144 of the Act on the basis of material available on record. It was found that the assessee group was dealing in textile trading business and most of the transactions were made in cash. The relevant details are available in para 5.1 and other paras onwards of the respective assessment order. The Assessing Officer made the ....
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....s.153A on 3/11/2008, u/s.271F on 28/7/2009. Opportunity letter on 4/8/2009, second opportunity letter on 6/10/2009 and then notice u/s.142(1) on 9/11/2009. Unfortunately, the appellant never attended before the Assessing Officer on the due dates of hearing as mentioned in para 2 of the impugned assessment order. The appellant is not able to furnish the requisite details before the appellate authorities as well. First notice in ITNS 37 was issued on 26/2/2010 fixing the case for hearing on 31/3/2010. Ld. AR sought an adjournment vide letter dated 31/3/2010 and the appeal was adjourned on 30/4/2010. Second adjournment letter was filed on 30/4/2010 and the appeal was adjourned to 25/5/2010. Nobody attended on 25/5/2010 and another opportunity ....
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.... date of hearing. Ld.AR did not attend the hearing and the appeal is decided on the basis of written submissions, statement of facts and material available in the appellate folder;" 4.1 We note that the ld. Commissioner of Income Tax (Appeals) duly examined the facts u/s. 68 along with various case laws as discussed in para 2.3.4 and finally affirmed the additions as unexplained income u/s. 68 of the Act by examining each assessment year separately. We are satisfied with the reasoning contained in the impugned order under the facts and the circumstances available on record. We have also examined the material available on record and considered the submissions of ld. CIT-DR. before us also the attitude of the assessee is same as the assessee....