TaxTMI 
TaxTMI 
2019 (9) TMI 860
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....atabase, it was found that assessee has not filed the return of income for assessment year under appeal. Notice was issued to assessee, but, no reply was filed in response to the NMS notice. The assessing officer, therefore, reopened the assessment on the ground that the 'Income from contractual payments chargeable to tax has escaped assessment'. During the year under consideration, the assessee is engaged in the business of running stage carriages as a proprietor under the name and style of "Sagar Tour and Travel". During the course of assessment proceedings, assessee has submitted that he has not received any amount from M/s. Ruptech Education India and M/s. SRF Foundation. The assessee has shown total receipts of Rs. 58,43,303/-. The ass....
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....e assessing officer's office with books of account and bills/vouchers, but, the assessing officer was not present in the Office is factually incorrect because the case was discussed with the assessing officer on that date. The Ld. CIT(A) in the absence of production of the books of account, bills and vouchers, confirmed the addition and dismissed the appeal of assessee. 4. Learned Counsel for the Assessee reiterated the submissions made before the authorities below. He has referred to PB-71 which is order sheet of assessing officer and submitted that assessing officer has not given sufficient time to produce the books of account and other details. He has submitted that assessee produced all the bills and vouchers before assessing officer ....
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....s co-terminus powers to that of the assessing officer. However, the Learned Counsel for the Assessee could not satisfy if books of account were produced before the Ld. CIT(A). He has merely contended that Ld. CIT(A) never asked for production of the books of account which would not absolve the assessee from producing books of account before the Ld. CIT(A). Further, during the course of arguments, Learned Counsel for the Assessee did not produce books of account to the satisfaction of the Tribunal. It, therefore, stands proved that assessee failed to produce books of account before any of the authorities below and whatever claim was made, has not been substantiated through any evidence or material on record. Therefore, authorities below were....