2022 (8) TMI 133

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.... A.Y. 2009-10 on 31.03.2010 declaring income at Rs.3,28,730/-. The case was selected for scrutiny assessment. The A.O. issued notice and questionnaire under sections 143(2) and 142(1) of the I.T. Act, 1961 and served on the assessee by speed post. Thereafter, the A.O. provided several opportunities to the assessee for production of requisite documentary evidences vide notices issued under section 142(1) of the I.T. Act, 1961. Since there was no response from the side of the assessee, the A.O. also issued summons under section 131 of the I.T. Act, 1961 dated 19.12.2011 seeking the assessee's presence on 26.12.2011. Since the assessee neither appeared nor filed a single detail before the A.O. the A.O. computed the total income of the assessee....

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....als) has grossly erred in law in disposing off the appeal of the appellant exparte without providing the appellant a proper and meaningful opportunity of being heard which is in violation of the principles of natural justice and hence unsustainable in law. 3. That the learned Commissioner of Income Tax (Appeals) has grossly erred in failing to appreciate that none of the notices issued were served on the appellant as appellant had closed its business and the premises from where it was carrying on its business was a rented premises and after the closure of the business, it had vacated the premises. 4. That the learned Commissioner of Income Tax (Appeals) has grossly erred in failing to appreciate that the appellant was seri....

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....e appeared on behalf of the assessee and therefore the hearing was adjourned to 31.01.2022 with a direction to the Registry to issue notice through RPAD. Again notice was issued by the Registry through RPAD which was returned by the postal authorities. When the matter was listed on 31.01.2022, none appeared on behalf of the assessee and the appeal was adjourned to 31.03.2022 with similar direction to the Registry to issue notice by RPAD. On 31.03.2022 also none appeared on behalf of the assessee and at the request of the Ld. D.R. the appeal was adjourned to 16.06.2022. On 16.06.2022 also none appeared on behalf of the assessee nor any application was filed seeking adjournment of the appeal. Preferring an appeal does not mean mere formally f....

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....y made addition on account of G.P. at Rs.22,39,776/- (being the G.P. calculated @1% and the G.P. @0.30% shown by the assessee). 6. AO also noticed that assessee after claiming expenses of Rs.6,26,268/- shown the net profit at Rs.3,33,636/-. AO noted that in the absence of books of accounts with bills and vouchers, the entire expenses claimed by the assessee cannot be allowed. He thereafter, disallowed 30% of the expenses, amounting to Rs.1,87,880/- and made its addition. 7. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who upheld the order of AO. Aggrieved by the order of CIT(A), assessee is now in appeal before the Tribunal. 8. Before us, the Ld. D.R. strongly supported the orders of the lower authorities....