2022 (11) TMI 1019

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.... assessee is a Company who filed it's return of income for the A.Y. 2008-09 declaring income of Rs.31,51,730/-. The assessment was initially framed under section 143(3) of the I.T. Act, 1961 vide order dated 30.11.2010 and the total income of the assessee was determined at Rs.66,93,300/-. Aggrieved by the order of A.O, assessee carried the matter in appeal before the Ld. CIT(A) who vide order dated 01.06.2012 in Appeal No.666/2011-12 confirmed the additions made by A.O. and granted partial relief to the assessee. Consequent to the order of the Ld. CIT(A), the A.O. computed the revised income under section 250/143(3) of the I.T. Act, 1961 vide order dated 07.03.2016 determining the total income of assessee at Rs.62,79,840/-. 2.2. Aggrieve....

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....the appellant has provided part details on 06.01.2016 and 29.02.2016, though various opportunities were provided. On going through the said details, it is observed that appellant has provided the same details, which was produced earlier and subsequently Hon'ble ITAT restored the matter for verification. No new details or any evidence has been given to justify the commission payments. 5.6. The appellant was categorically asked to produce the six persons, to whom the commission was paid, where confirmation has been given and Hon'ble ITAT directed to verify. The AO has also asked for the latest address of said parties. The appellant failed to produce those parties and not provided the latest address. Instead, the bank account ....

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....ith respect to the contention of appellant that AO has not made any enquiry by issuance of notice u/s 131 of the Act, it is to be mentioned that the appellant was specifically asked to provide their address and produce the six parties. However, appellant failed to provide their new address nor even stated that the addresses mentioned earlier still holds good even after a laps of almost nine years. Further, the appellant has nowhere expressed its inability to produce the parties. Therefore, the appellant itself has not discharged its duty in co-operating with the proceedings before the AO, as per the directions of the Hon'ble ITAT. It is also to be mentioned that this proceedings are in compliance to the directions by Hon'ble ITAT an....

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.....09.2020. The Registry of the Tribunal pointed that the appeal is time barred by 132 days and appeal fees is also not paid and issued various notices to comply the above defects duly intimating the date of hearing of the appeal also. However, the said notices were returned by the postal authorities with the remarks 'No such person at the address'. The assessee company did not file any revised Form No.36 duly mentioning revised/change of address if any, so as to enable the Registry of the Tribunal to send notice to the correct address of the assessee. We may note that preferring an appeal by the assessee company does not mean mere formally filing it, but, also taking all the steps to effectively pursue the appeal. The conduct of the assessee....