TaxTMI 
TaxTMI 
2023 (4) TMI 999
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....ng filed delayed by 42 days. To explain the delay, the assessee has filed an application for condonation of delay supported by the sworn affidavit. In the affidavit, the assessee stated inter alia that director of the assessee, Shri Vipulkumar Devjibhai Patel, who was looking after the affairs of the company was facing criminal proceedings and was in jail from 3.3.2019 till 9.4.2019. During this period, when the appeal papers prepared for filing appeal before the Tribunal could not be signed due to this reason, and therefore, the impugned delay occurred in filing the appeal. It was stated that since the delay was for reasons beyond the control, the same it was prayed, be condoned and the appeal be admitted for regular hearing on merit. The assessee, on identical line pleaded for condonation of delay in filing penalty appeal also. On the other hand, the ld.DR objected to the condonation of delay. 3. We have considered submissions of both the parties and also gone through the delay condonation application filed by the assessee along with affidavit filed by the director of the assessee-company. We find that the main plea of the assessee for the condonation of delay of 42 days in fili....
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.... ignoring the other entries in the bank statement/company's records and the Ld. CIT(A) erred in law and on facts in upholding the same. 7. The Ld. AO have passed the order without allowing the expenses appearing in the bank statement/in the company's records and the Ld. CIT(A) erred in law and on facts in upholding the same. 8. The Ld. AO have erred in law and on facts in levying tax of Rs.99,17,729 which may kindly be deleted in view of the facts and other grounds of appeal and the Ld. CIT(A) erred in law and on facts in upholding the same. 9. The Ld. AO have erred in law and on facts in charging interest of Rs.6,94,241 U/S.234A and Rs.80,33,337 u/s. 234B of the Act which may kindly be deleted in view of the facts and other grounds of appeal and the Ld. CIT(A) erred in law and on facts in upholding the same. 10. The Ld. AO have erred in law and on facts in issuing the notice of demand of Rs. 1,86,45,310 which may kindly be set aside and the Ld. CIT(A) erred in law and on facts in not setting aside the same. 11. The Ld. AO have erred in law and on facts in initiating penalty proceedings U/s.271(l)(c) of the Act and the Ld. CIT(A) erred in law and on facts in uphol....
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....ore the Ld.CIT(A) who accordingly adjudicated the appeal exparte dismissing all the grounds raised by the assessee as under: "6. I have carefully considered the impugned order and the submissions made. Ground wise points for determination, decision thereon and the reasons for the decision are as per succeeding paragraphs. 7. In Ground No. 1 of the appeal, appellant has contended that the impugned order has been passed without affording proper opportunity of being heard to the appellant. In the impugned assessment order AO has in para 3 duly stated that since the notices could not be served at the addresses provided by the appellant to the department the same were served by way of affixture at the known address as per the records. In the statement of facts (SOF) appellant has also mentioned that the said address i.e. 301/A-1, Raindrops, C. G. Road, Nr. Times Square, Navrangpura, Ahmedabad belong to the appellant and was vacated in February, 2011. Appellant has not controverted the fact that no intimation of change of address to the department was given. Hence, AO has rightly served the notices by affixture at the last known address. Undisputedly, AO has sent the notices on the l....
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....of AO is wrong. Appellant has not denied the bank account with HSBC bank as also the credits therein. Therefore, on facts there is no merit in the argument of the appellant. Appellant has further contended that AO has not allowed the expenses appearing in bank statement and has ignored the other entries. Appellant has not specified any expense as well as any entry relating thereto in the grounds of appeal and statement of facts. Further, an expense can be allowed only if it is wholly and exclusively laid out for the business of the appellant and also if the genuineness of the same is also proved. In this case, appellant has not filed the return of income or any accounts and also not specifically given detail of any expense whatsoever. Therefore, this contention of the appellant is totally bereft of merit and hence, deserves to be rejected. For these reasons, the arguments of the appellant as regards allowability of expense against the cash credit is not accepted." The ld.CIT(A) accordingly confirmed order of the AO and dismissed the appeal of the assessee. Still aggrieved, the assessee is now before the Tribunal. 8. Before us also, the ld.counsel for the assessee raised several o....
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....re is no mention about the same in the impugned order, copy not made available to us. 3. Service of notices Us.142(1) : PB, Pg. 4A5 Service not in accordance with Sec. 2852 Rule 127. 4. Company not in existence : i. PB, Pg.42A46. Noting Office Use only: This eA Form is hereby approved Pg. 46, Date of signing 29.11.2011, ii. PB, pg. 47. Company Status Strike Off, iii. Copy of e-mail filing appeal before CIT(A) wherein, fact of Company did not exist has been mentioned in a very first Para which is highlighted by stating that, "Appellant Company's name is struck off since long time" A Copy of email to CIT(A) attached. 5. No books of accounts, No sec. 68 can be invoked : i. PB, Pg. 55 Director's affidavit, ii. Appeal filed Pg. 21, AO's order-Para 5.1, Pg.2 : Last line, " which goes on to [prove that, it has not maintained any books of accounts etc." In view of the above, we pray the Hon'ble Bench to quash the impugned order. 10. Before us, the assessee filed a paper book having 288 pages which contained some additional evidences from page no.168 to 202. The PB also contained working of total addition which might not be included in total addition. These workings are a....