TaxTMI 
TaxTMI 
2022 (12) TMI 380
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....ee. Written submission and paper book comprising certain documents were however filed today (date of hearing) before us. Case records reveal that another paper book comprising of 15 pages was also filed on 25.8.2021 before us. 3. We have noted from order sheet entries of the hearing of the appeal before us, that the appeal was instituted on 18.4.2018 and repeated adjournments were sought on behalf of the assessee for some reasons or other. Today when the appeal was called out for hearing only written submissions were filed and as noted above, none appeared on behalf of the assessee. Considering the aforesaid fact that the assessee has made no attempt to argue its appeal before us in the four years which have elapsed since the institution o....
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....assessee has contended that she was in the business of trading in shares in BSE and NSE and had returned profits on the such business in her return of income. She has further pleaded that assessment as well as appellate proceedings remained unattended on account of the fact that she was an illiterate person, being only 12th pass, and had appointed a counsel to appear on her behalf before Income Tax Authorities handing over all books of accounts and documents to the counsel, and she was under the belief that her case was being represented by the counsel. It is stated in her submissions that she was unaware of the fact that her authorized representative had not attended the hearing before the AO and the CIT(A). The assessee has further pleade....
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....f her case as mentioned above are only stated as being "true-copies". Even the affidavit filed by the assessee before us, stating allegedly on oath the reason for non compliance to notices of authorities below, we find, is not original copy, but only mentioned as "true copy". Such documents have no evidentiary value. It is the assessee who has sought redressal of her grievance against orders of the IT authorities by filing appeal before us. The assessee cannot sit back after filing the appeal seeking adjournment time and again and by simply filing written submissions to make a plea totally unsupported and unsubstantiated. It seems that the assessee has chosen to ignore the gravity of the situation despite being aware of it, which is evident....