2024 (2) TMI 1111

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.... ORDER PER PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emanates from the separate orders of Commissioner of Income Tax [Appeals]-11, Pune, each dated 27/10/2023 & 30/10/2023 for A.Y.2014-15 & 2016-17 respectively as per the grounds of appeal on record. 2. In these cases, penalty u/sec. 271(1)(c) of the Act has been levied on the assessee, which is the solitary gr....

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....ed any written submissions. Therefore, the evasive nature of the assessee is absolutely clear and that he is taking the process of law in a very casual manner, thereby, delaying the outcome of justice. We, therefore, find no infirmity with the findings of the ld. CIT(A) in these matters for dismissing the appeals of the assessee for non-prosecution since mere filing of the appeal is not sufficient....

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....e assessee has not filed any submissions nor has appeared on the given date of hearing to represent his case on merits. The only contention that has been submitted by the assessee in his defence on merits is that he has declared the suppressed receipts amount in his return of income filed u/sec. 153A of the Act. The Hon'ble Kolkata High Court in the case of CIT v. Prasanna Dugar [2015] 59 taxm....

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.... statement u/sec. 132(4) of the Act. The suppress receipts were even disclosed as additional income in the return filed u/sec. 153A of the Act by the assessee. But the fact remains that if search had not taken place, then these suppressed receipts would not have been discovered and would have escaped being taxed. This is a definite case of concealment of income. Considering the facts and circumsta....