2023 (4) TMI 845

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.... Since, the issue raised in the appeals germinate from same set of facts, these appeals are taken up together for adjudication and are decided by this common order. 2. The notice of hearing of the appeals was sent to the assessee through RPAD on the address mentioned in Form No.36. The notice was duly served on the assessee. In response to the notice, the assessee filed letter seeking adjournment for the hearing fixed on 15/02/2023. At the request of assessee hearing of the appeals was adjourned to 08/03/2023. On 08/03/2023, none appeared to represent the assessee nor any letter seeking adjournment has been received from the assessee /appellant. It seems that the assessee is not keen to contest the appeal. Therefore, these appeals are take....

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....ing Officer issued notice dated 28/01/2016 u/s. 148 of the Act to the assessee for Assessment Year 2013-14. Repeated notices were sent to the assessee during assessment proceedings, however, the assessee failed to respond and did not participate in assessment proceedings. The Assessing Officer completed the assessment u/s. 144 r.w.s. 147 of the Act and made addition of Rs.27.00 lacs in Assessment Year 2013-14 vide order dated 01/12/2016. Similar was the position in Assessment Year 2014-15. The Assessing Officer vide order dated 01/12/2016 completed the assessment u/s.144 r.w.s. 147 of the Act and made addition of Rs.5.00 lacs in the Assessment Year 2014-15. 4. Thereafter, the assessee filed appeal for the respective Assessment Years. Befor....