2021 (7) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., AR Respondent by: Ms Smita Verma, DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-20, Mumbai [in short 'the CIT(A)'] dated 28.06.2019 for the AY 2016-17. 2. Shri Satish Mody appearing on behalf of the assessee submitted that the primary issue raised in this appeal is with respect to addition of Rs. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in AY 2016-17. The learned AR pointed that in Form 26AS a rectification was carried out after which no TDS amount was credited in the account of the assessee by M/s Nirman Trimurti Developers for the AY 2016-17. The learned AR submitted that if an opportunity is granted, the assessee would furnish the relevant documents to show that the amount has been actually received by the assessee from M/s Ni....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve examined the orders of authorities below. At the outset, we observe that the assessee has not appeared before the CIT(A) despite services of notices on five occasions between the month of May and June, 2019. In the absence of any contrary material, the CIT(A) was constrained to uphold the findings of AO. 5. The contention of the assessee before us is that the amount received from M/s Nirman ....