TaxTMI 
TaxTMI 
2023 (2) TMI 791
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....2016-17 and 2017-18. The appeal for the Asst.Year 2016-17 is against imposition of penalty under section 271(1)(b) and the appeal for Asst.Year 2017-18 is against order passed in quantum proceedings under section 143(3) of the Act. 2. None came present on behalf of the assessee at the time of hearing, nor any plea for adjournment was submitted to us. On all the previous occasions also when the case was fixed for hearing none appeared on behalf of the assessee, despite notices on all occasions being directed to be served by Registered Post. Considering the non compliant attitude of the assessee that too in appeal filed by him, it was decided to proceed with the hearing ex parte on the basis of material before us. 3. We shall first take....
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....t in Morbi and out of Gujarat during the assessment proceedings and his accountant was also not in town and that is why he could not comply with the notice issued during the assessment proceedings. The AO however did not accept the explanation of the assessee since the same was not duly substantiated and evidenced. He therefore held that the assessee was unable to prove the existence of any reasonable cause for non-compliance with the notices issued under section 143(2) and 142(1) of the Act as detailed above and levied penalty of Rs.20,000/- for non-compliance of notice under section 143(2) dated 19.7.2012 and notice under section 142(1) of the Act dated 4.9.2018. 7. The assessee carried the matter in appeal before the ld.CIT(A) where o....
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....ppeal are without prejudice to one another. 2] A) The learned AO erred in law and on facts in making addition of Rs.99,950 in respect of unsecured loan received from Shri Rohitkumar N. Patel and the leaned CIT (appeals)erred in law and on facts iii : retaining the same. B) The learned AO erred in law and on facts in applying section 115 BBE and the learned GIT [appeals] erred in law arid on facts in accepting the action of the learned AO In this regard. 3] (A) The learned AO erred in law and on facts in not allowing the credit of entire TDS and the learned GIT [appeal] erred in law and on facts in partly accepting the action of the learned AQ. It is respectfully submitted that the assesse operates his own tankers ....
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....e aggregate of the receipt and recompute the total income, when in fact such receipts were not of the assesse but was out of side tanker owners for which necessary papers have been filed in course of assessment proceedings 4] The assesse prays to allow him to submit, on the facts and circumstances of the case, the additional evidences as may be filed in course of hearing of the appeal before the Honourable Bench as additional evidences as the same are of material and substance in deciding the issue under appeal. 5) The learned AO erred in law and facts in charging interest under the various provisions of the Act and the learned CIT [appeals] erred in law and on facts in accepting the action of the learned AO in this regard....
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....ing as to how the action taken by the AO is incorrect. In view of the facts noted by the AO I hold that since the appellant has failed to discharge his onus with regard to cash credit therefore the addition made by the AO u/s 68 of the I.T. is confirmed, it is further noticed that the AO has invoked the provision of section 115BBE of the I.T. Act for computing the tax liability on this addition, which is proper Grounds 2&3 are accordingly dismissed." 15. We have perused order of the ld.CIT(A) and we have noted that the authorities below have given concurrent finding of fact that the assessee has failed to establish genuineness of the loan allegedly received by it from one Shri Rohit N.Patel. In the absence of any representation from the ....
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....ssee. The assessee therefore is not aggrieved on account of short TDS credit given. Ground of appeal No.3(A) is therefore dismissed as not maintainable on facts. 19. Ground No. 3(B) is against the order of the Ld.CIT(A) directing the AO to bring to tax all income pertaining to the TDS deducted and claimed by the assessee. 20. In the absence of material on record to and for want of representation from the assessee, we find no infirmity in the aforesaid direction of the Ld.CIT(A). In fact the Ld.CIT(A) has in all fairness allowed entire TDS credit to be given to the assessee but at the same time directed all income pertaining to the said TDS to be brought to tax. We see no reason to interfere in the well reasoned order of the Ld.CIT(....