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2023 (6) TMI 46
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.... PER : ANIKESH BANERJEE, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals),-1, Ludhiana,[in brevity the CIT (A)] order passed u/s 250 (6) of the Income Tax Act 1961[in brevity the Act], for A.Y. 2014-15. The impugned order was emanated from the order of the ld. Income Tax Officer, Baramula, [in brevity the AO] order passed u/s ....
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....ges. The addition is bad in law and needs to be deleted. 5. The Ld. CIT (A) has erred in law & facts by confirming action of AO by adding Rs. 44,928/- on account of Rent received by IOC. The addition is bad in law and needs to be deleted. 6. The Ld. CIT (A) has erred in law & facts by confirming action of AO by adding Rs. 1,00,000/- on account of Deduction u/s 80 C. The addition ....
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....f proper explanation before the ld. CIT(A). Being aggrieved the assessee filed an appeal before us. 4. When the appeal was called for hearing, none was present on behalf of the assessee. The ld. AR filed an adjournment petition. But there is no sufficient cause for adjournment. So, the adjournment petition is dismissed by the bench. On perusal of record, we find that the hearing is scheduled on....
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....ition was made Rs.1 lac for lack of documents for claiming of deduction u/s 80C. During assessment proceeding the ld. AO was not able to explain the reasons of adhoc disallowance related to assessee. After considering both the orders, it is very much clear that there is a lack of representation by the representative of the assessee. The assessment was completed during insurgency in the Kashmir Val....