2022 (5) TMI 361

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....of law and on facts. 2. On the facts and circumstances of the case, the CIT(A) and AO have erred both on facts and in assessing the income of the appellant at an income of Rs.19,53,840 as against income of Rs.14,160 declared by the appellant. 3. That the CIT(A) and AO have erred on facts and in law in holding an addition of an amount on account of bogus purchases of Rs.18,65,080 and commission expenses of Rs.74,603. 4. That the addition has been made grossly indulging in surmises without bringing on any direct evidence against the assessee, only on the basis of presumption and assumptions. 5. That the CIT(A) and AO have erred on facts and in law in not considering the fact that the appellant brought on record all evidences to pr....

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....e erred both on facts and in law in charging interest under sections 234A, 234B and 234C of the Act. The appellant craves leave to add to, alter, amend or vary the above grounds of appeal at or before the time of hearing." 2. At the time of hearing, no one appeared on behalf of the assessee. It is seen from the record that since 22.12.2020, no one has been appearing on behalf of the assessee. The notice sent by the Registry through speed post has returned back unserved by the Postal authority with the comment "no such person". The assessee has not provided current address to the Registry. Therefore, the appeal is taken up for hearing in the absence of the assessee. FACTS OF THE CASE 3. Facts giving rise to the present appeal are that i....