2022 (3) TMI 63

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....arance on behalf of the assessee despite notice and despite telephonic intimation to the Ld. counsel for the assessee, Shri Mihir Bandhopadhyay on his Mobile No. 9831024445. It is further noted from the record that earlier also, the appeal of the assessee was dismissed by this Tribunal for non-prosecution vide order dated 31.01.2018. However, the same was restored vide order dated 09.04.2021. Today again despite notice and despite telephonic intimation, no one has put in appearance on behalf of the assessee/appellant. Therefore, we proceed to decide the present appeal after going through the record and after hearing the Ld. DR. The assessee in this appeal has taken the following grounds of appeal: "1. The Ld. CIT(A) erred in not ca....

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....nt was a teacher in Durgapur Steel Plant Primary School under Steel Authority of India Ltd. (SAIL) a Government of India undertaking." 3. Ground Nos. 1 & 4: Vide Ground Nos. 1 and 4, the assessee has contested validity of the reopening of the assessment u/s. 147 of the Act. However, neither written submission nor any argument has been addressed on behalf of the assessee on this issue. Even a perusal of the impugned order of the Ld. CIT(A) reveals that this issue was taken by the assessee vide ground No. 1 in appeal before him and the Ld. CIT(A) has noted that the assessee has not brought on record any evidence to show that the Assessing Officer's action was not legally tenable. In view of this Ground No. 1 of the assessee is dismisse....