Appellate Tribunal backs ex parte order against assessee, citing lack of evidence. Directs verification of TDS deductions.

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....The Appellate Tribunal upheld the ex parte order by lower authorities due to the assessee's failure to present its case. Dismissed grounds challenging high-pitched assessment as no evidence provided. Directed AO to verify tax credit denial by confirming TDS deductions with service providers. Ordered assessee to produce directors, books of accounts, and TDS details within 90 days to substantiate TDS claim. Found company to be a conduit operated by an accommodation entry provider, remanded to AO for proof of transactions and services rendered.....