2021 (11) TMI 875

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.... Periasamy, JCIT ORDER Per V. Durga Rao, Judicial Member This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-4, Chennai in I.T.A. No. 18/2010-11/A.Y. 2005-06/CIT(A)-4 dated 26.06.2019 relevant to the Assessment Year 2013-14. 2. The assessee has filed appeal without paying of payment for requisite fee. When this appeal was ....

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....as received information from the A.O. of M/s. All-in-one Infotech Pvt. Ltd. that the assessee introduced share capital of Rs. 95,00,000/-, share application money of Rs. 25,78,450/- and unsecured loan of Rs. 10,07,000/- and the A.O. examined the return of income filed by the assessee for the assessment year under consideration and noticed that the assessee has not disclosed investment made by the ....

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....3, 06.02.2014, 20.01.2016, 02.02.2017, 15.11.2018, 28.11.2018, 12.12.2018, 28.12.2018, 15.04.2019, 30.04.2019 & 23.05.2019. Inspite of several opportunities given to the assessee, he was not appeared before Ld. CIT(A) therefore, the Ld. CIT(A) has passed an ex-parte order on 26.09.2019. 5. The Ld. Counsel for the assessee has submitted before us that the assessee's son is working at USA and....

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....as well as Ld. CIT(A) has given various opportunities but the assessee not utilized the same. Now the case of the assessee is that he is an indigent person and he is depend upon the money send by his son. The assessee not filed any details to show that he is an indigent person such as bank statement and house which he is residing to show that it is not his own. The assessee except stating he is in....