TaxTMI 
TaxTMI 
2025 (6) TMI 1406
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.... B. Whether on the facts and in the circumstances of the case, Income-tax Appellate Tribunal, was right in law in upholding the additions & disallowances aggregating to Rs. 2,16,71,436/- as under: S. No Particulars disallowance Amount (Rs.) 1 Rent Expenses 4,80,000/- 2 Weigh Shortage expenses 53,75,076/- 3 Shipping freight expenses 1,34,94,654/- 4 Excess payment to specified person 22,95,378/- 5 Interest Income 26,328/- 6 Total 2,16,71,436 C. Whether on the facts and in the circumstances of the case, the conclusion reached by Income-tax Appellate Tribunal, to dispose off the appeal ex-parte and thereby confirming the impugned additions & disallowances aggregating to Rs. 2,16,71,436/- was perverse and such as could be arrived at from the material on record or reasonable?" 3. The appeal is admitted and following question of law is framed: "A. Whether on the facts and in the circumstances of the case and in law, Income-tax Appellate Tribunal, was right in law in disposing the appeal ex-parte?" 4. Learned advocate Mr. S. N. Divatia for the appellant submitted that the Tribunal passed the impugn....
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....hat the appellant did not co-operate with the Assessing Officer which has resulted into the addition in the assessment order. It was submitted that before the CIT (Appeals), the appellant has appeared and accordingly, the CIT (Appeals) has granted the partial relief, however, before the Tribunal, the appellant did not appear for more than thirteen occasions which is not in dispute and therefore the appellant should not be given one more chance to appear before the Tribunal. It was submitted that there are concurrent findings arrived at by the CIT (Appeals) and the Tribunal which do not require any interference by this Court as no substantial question of law can be said to have been arisen from the impugned order passed by the Tribunal. 7. Having heard the learned advocates appearing for the respective parties and considering the observations made by the Tribunal, it appears that the Tribunal has rightly not entertained the adjournment application filed on behalf of the appellant when the matter was listed for thirteen times, however, it was the duty of the Tribunal to inform the appellant for fixing the matter on the next date of hearing i.e. 11/04/2023. There is nothing on reco....
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....allowance made by the Assessing Officer in assessee's own case for the next assessment year 2014-15 and estimated the cotton weight loss at 0.60% of the total export turnover, which is worked out to Rs. 53,75,076/- thereby giving a relief of Rs. 39,40,120/- The assessee could not place on record any further records to delete the above addition of Rs. 53,75,076/ In the absence of the same, this ground raised by the assessee is also devoid of merit and the same is liable to be dismissed. 9. Ground no. 6, non-deduction of TDS on export freight of Rs. 1,34,94,654/-. Though the allegation of the assessee, the Ld. CIT(A) has not entertained the additional documents under Rule 46A of the LT. Rules. But before us, no such new documents are filed by the assessee. Hence the question of adjudicating the new documents does not arise. However on merits of the case, the Ld. CIT(A) has held that the assessee during the appellate proceedings did not make any attempt to prove that three parties were covered under the provisions of section 172 of the Act. The Ld. CIT(A) also distinguished the case laws relied by the assessee. In the absence of any further details before us, the ground r....
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....les, 1987 (w.e.f. 1st August, 1987)] - Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent : Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex-parte order and restoring the appeal." 11. As per the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, when the appeal has been disposed of ex-parte and when the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non appearance and the appeal was called for hearing, the Tribunal is bound to make an order setting aside the ex-parte order by restoring the appeal. 12. On perusal of the Misc. Application filed by the appellant for recall of the ex-parte order of the Tribunal, the Tribunal witho....