TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 528
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.... 2020-21. The assessee society has assailed the impugned order on the following grounds of appeal: "1. On Facts and circumstances of case the Ld. CIT (Appeal) has erred in facts and in law by sustaining Rs. 28,32,939/- on the grounds that assessee did not furnish details of the bank from where it had been earned and the assessee earned the interest income form other than cooperative society. Hence it is prayed that disallowance of Rs 28,32,939/- may kindly be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle of natural justice. 3. The appellant craves leave to add, urge, alter, modify and wit....
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....ons in support of grounds of appeal. The details of the notices issued are as under: S. No. Date of Notice Sent Compliance Date Remarks 1. 10.11.2022 - Issued Enablement of communication window. No response from the appellant. 2. 22.08.2023 06.09.2023 No response from the appellant. 3. 07.09.2023 22.09.2023 No response from the appellant. 4. 29.09.2023 16.10.2023 No response from the appellant. 4.1 Thus in this case, the appellant has not effectively pursued the appellate proceedings and failed to respond to various notices issued by this office. It is important to delve into the judicial pronouncements on this issue which are elaborated below: 4.1.1 In the case of CIT vs. B.N. Bhattacharya reported at 118 ITR 461, i....
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....very court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obligation to keep the matter pending before it or to pursue the matter on behalf of the complainant, therefore, the court will be well within its jurisdiction to dismiss the complaint for non-prosecution. So also, it would have the inherent power and jurisdiction to restore the complaint on good cause being shown for the non-appearance of the complainant." 4.1.5 The Hon'ble Bombay High Court has also laid down the proposition that where the appellant i....
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....as forthcoming on the appointed date. Thus, nothing has been placed on record to substantiate as to why the addition made by the AO should not be sustained. 6. In view of the above, the undersigned is left with no option but to decide the case on the basis of material on record. Bare perusal of the facts shows that the appellant has not pursued the appeal despite being granted several opportunities as elaborated supra. The assessee has further jeopardized its case by not responding despite several opportunities that were provided. I am constrained to agree with the approach adopted by the AO in making addition. The AO has passed a reasoned and speaking order considering all the facts and the circumstances of the case and no interference w....
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....d view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon'ble High Court had observed as under: "8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as found in Sec. 250 of the Act. Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration w....