2020 (8) TMI 587

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....sment order passed under s.143(3) of the Income Tax Act, 1961(hereinafter referred to as "the Act") dated 01/12/2011 relevant to Assessment Year (AY) 2009-10. 2. The assessee has raised the following grounds of appeal:- 1. The Id. CIT(A) has erred in law as well as on facts in passing an ex-parte order without proper consideration and appreciation of facts and circumstances at appellant's end as explained to the Id. CIT(A). That since the appellant was in search of a new A.R., the previous A.R. having withdrawn his LOA as also admitted by the Id. CIT(A) in his order deciding penalty appeal, the appellant bonafidely presumed that he would be given some time prior to any adverse inference. The appellant thus humbly states that....

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....he records, we observe that required notice was sent to the assessee by Registered Post which was duly served upon the assessee and in this respect acknowledgment from the Department of Posts has already been placed on record which shows that even in spite of service of notice, the assessee or his representative has not come before this Court for attending the hearing which goes to show that assessee is not interested in pursuing with his present appeal. However, Ld.DR present in the Court is ready to the arguments, therefore we proceed to decide the appeal on merits ex-parte qua the assessee, after hearing the Ld.DR. 5. We have heard the Ld.DR and perused the material placed on record as well as the orders passed by the revenue authorit....

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.... 21,14,476/-. Notwithstanding the recording by the A.O., number of opportunities were given by this office from 02.02.2015 onwards but to no avail. No new evidence were filed under Rule 46A, therefore, no remand report was called from the A.O. The assessing officer has computed addition u/s.69B in para 4.4 of assessment order as under: Sr.No. Name Amount (Rs.) 1. Baldevbhai Patel 71,000/- 2. B.G. Chauidh 8,8000/- 3. Dahyalal Lavajibhai 3,000/- 4. Indubhai Vasoya 5,000/- 5. Jehan Bomi Sarkari 2,75,000/- 6. Nandi Enterprise 14,35,000/- 7. Prakash 10,000/- 8. R.D.Mobile World 61,000/- 9. S.K. Traders 49,900/- 10. Star Enterprise 1,74,830....