2025 (2) TMI 156

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....e grounds of appeal raised by the assessee are as under: "1. On the facts and in the circumstances of the case as well in law, the CIT (Appeals), NFAC, New Delhi erred in confirming the order passed by DCIT, Circle 2(3), Surat u/s 143(3) of the Act making additions/disallowances for the aggregate amount of Rs. 41,09,821 and hence, the order passed by the AO at the total assessed income of Rs. 73,90,841 against the returned income of Rs. 32,81,020 is without jurisdiction, perverse, baseless, arbitrary, imaginary and hence, liable to be annulled in toto. 2. On the facts and in the circumstances of the case and in law, the CIT (Appeals), NFAC, New Delhi erred in confirming the action of the AO making addition for the alleged ....

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.... circumstances of the case as well in law, the learned CIT (Appeals) has erred both on facts and in law in deciding the appeal ex-parte in violation of the principles of natural justice and without granting to the assessee a fair, proper and meaningful opportunity of being heard and the inferences of the CIT (Appeals) that the appellant is not interested in pursuing the appeal is without jurisdiction, perverse, invalid, arbitrary, bad in law and hence, liable to be struck down. 7. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal." 3. Brief facts of the case are that assessee filed his return of income for AY.2016-17 on 07.10.2016,....

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....eved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) had issued six notices fixing the hearing on 15.01.2021, 12.06.2023, 17.07.2023, 17.10.2023, 12.01.2024 and 09.02.2024. The assessee sought adjournment on five occasions and did not respond to the hearing fixed on 17.10.2023. The CIT(A) referred to section 114(g) of the Indian Evidence Act, 1972, which lays that evidence which could be and is not produced when, if produced, be unfavourable to the person who withholds it. Burden was on the assessee to prove that facts and findings of AO were not correct. The assessee failed to support his claim with proper evidence. The CIT(A) relied on decisions in case of CIT vs. B. N. Bhattarcharya & Another, (10 CTR 354....

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.... to the assessee during the assessment as well as appellate proceedings. The assessee has been negligent and non-cooperative due to which the addition was confirmed by CIT(A). He submitted that appropriate cost may be imposed on the assessee if the matter is restored to the file of CIT(A). 7. We have heard both the parties and perused the materials available on record. It is an undisputed fact that assessee has been totally non-cooperative during both assessment as well as appellate proceedings. It is clear from the assessment order that the hearings were fixed on seven occasions, but apart from filing a reply on 17.12.2018, no other submission or details were given by the assessee. The CIT(A) also issued six notices out of which one was....