2023 (2) TMI 1308

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....the Respondent : Shri Jitender Chand, Sr. DR ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER: This appeal by the assessee arises out of the order of ld. CIT (A)-1, Noida dated 24.06.2016 and pertains to assessment year 2012-13. 2. The grounds of appeal taken by the assessee read as under :- "On the facts and in the circumstances of the case and in law - a. The assessment or....

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.... and being misconceived must be quashed." 3. In this case, in assessment order, AO made additions for loans & advances, unconfirmed sundry creditors and TDS deducted from payment of commission i.e. totaling Rs.  4,28,43,875/- and expenditure not vouched amounting to Rs.  4,09,210/-. 4. Against the above order, assessee appealed before the ld. CIT (A). Ld. CIT (A) dismissed the appe....

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..../06/2016 but again there was no response. It is seen that the appellant is a habitual defaulter. It is has similarly failed to cooperate with the ld. A.O. at the time of assessment which was noted by the ld. A.O. in the impugned assessment order. It's a high demand case and substantial amount of revenue is locked up in dispute which the appellant is not paying on the ground of pendency of its ....

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....targets for disposal of pending appeals. In view of these controlling facts and circumstances and that sufficient opportunity has already been allowed to the appellant and appellant has not considered it necessary to enter appearance and defend the case the pending appeal is decided on the basis of material available on records and the impugned order of assessment passed by the ld. A.O." 5. Aga....