2022 (7) TMI 58

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....ive occasions i.e. 10.02.2021, 18.08.2021, 14.10.2021, 16.12.2021 and 23.03.2022 when appeal was fixed for hearing, none appeared for the assessee, despite multiple hearing notices being issued to the assessee through registered/speed post. In fact, proceedings of the bench on 16th December 2021 and 23.032022 were uploaded in the official website. Thus, in our view, assessee had sufficient notice of the dates fixed for hearing of the appeal. However, assessee has not cared to appear on any of the dates the appeal was fixed for hearing. The aforesaid facts reveal complete lack of interest of the assessee in pursuing the present appeal. Since, sufficient opportunity of hearing has already been granted to assessee, in our view, assessee deserv....

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....15 as on 31.03.2010. 6. In course of assessment proceedings, assessing officer noticed that assessee has debited legal and professional charge of Rs.26,13,880. Alleging that assessee could not furnish details of Rs.15,000 out of such expenditure, assessing officer disallowed the same. Further, assessing officer observed, as per the ledger account, an amount of Rs.6,05,470 is paid to a party, namely. Arts scan for building, design and interior. Being of the view that such expenditure is by nature capital expenditure, assessing officer disallowed the same. 7. Proceeding further, assessing officer noticed that assessee has claimed an amount of Rs.1,58,800 towards repair and maintenance of vehicle. On further scrutiny, assessing officer found....