TaxTMI 
TaxTMI 
2016 (8) TMI 463
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.... listed for hearing on 29-09-2015. The notice of hearing was sent at the address mentioned in Form No. 36 filed by the assessee through RPAD on 26-08-2015. However, on 29-09-2015 none appeared on behalf of the assessee. The appeal was adjourned to 29-12-2015 and fresh notice was issued to the assessee through RPAD for the said date on 01-10-2015. The notice was duly served on the assessee. On 29-12-2015 again none appeared on behalf of the assessee. Thereafter, the appeal was adjourned to 06-04-2016. The notice of hearing was sent to the assessee through RPAD on 06-01-2016. The said notice was also duly received by the assessee. On 06-04-2016 again neither the assessee nor any of his representative appeared before the Tribunal. On the said ....
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....d Accountant appeared on behalf of the assessee and sought adjournment, which was duly granted by the Assessing Officer and the hearing was adjourned to 17-08-2011. On the said date neither the assessee nor the authorized representative of the assessee appeared. Thereafter, fresh notices were issued to the assessee for 31-10-2011. Shri Sandeep Pahade attended the proceedings on the said date and filed copy of Audit report and account extracts and the hearing was thereafter adjourned to 09-11-2011. Thereafter, neither the assessee nor any authorized representative of the assessee appeared before the Assessing Officer despite repeated notices. The Assessing Officer was constrained to complete the assessment u/s. 144 of the Act. A perusal of t....
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....essee has raised following ground of appeal before the Tribunal : 1. "On the facts and in the circumstances of the case and in law the Hon'ble CIT(A) erred in confirming the addition / disallowance of Rs. 1,12,500/- out of telephone and mobile, petrol and diesel and vehicle expenses made purely on ad hoc basis by the Assessing Officer, in spite of the fact that the accounts of the assessee were duly audited U/s 44 AS of the Income Tax Act, 1961 and Audit Report and accounts extracts were submitted before the Assessing Officer on 31/10/2011 during the course of Assessment proceedings. 2. On the facts and in the circumstances of the case and in law the Hon'ble' CIT (A) erred in confirming the addition / disallowance of Rs. 3,32,....
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....ime of hearing." 5. Shri Anil Chaware representing the Department submitted that the assessee has not produced books of account and other supporting documents before the authorities below to substantiate the expenses claimed by the assessee. The assessee has not placed on record any confirmations/details in respect of sundry creditors. Similarly, the assessee has not explained the cash deposits in his bank account. The Assessing Officer in a very fair and justified manner has disallowed 20% of the expenditure claimed in the absence of any supporting documents and 20% of the cash deposits in the bank. The ld. DR contended that in the absence of any confirmation in respect of sundry creditors the Assessing Officer had made addition of the ....