TaxTMI 
TaxTMI 
2025 (6) TMI 1406
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....roposing the following substantial questions of law arising out of the order dated 26/05/2023 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench-D (for short 'the Tribunal') in ITA No. 946/AHD/2019 for Assessment Year 2013-2014. "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? 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....
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....ar before the Tribunal and the Tribunal blindly reiterated the order passed by the CIT (Appeals) by dismissing the appeal filed by the appellant. 5. It was further pointed out that the appellant also preferred Misc. Application for rectification which was also disposed of by the Tribunal on the ground that no supporting documents or evidence was produced by the appellant to recall the order passed by the Tribunal except the Vakalatnama authorizing the learned advocate for the appellant to represent the case. It was further submitted that the appellant has a very good prima facie case on merits. It was submitted that the CIT (Appeals) has partly allowed the appeal filed by the appellant without considering the orders passed in the case of t....
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....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 record to show that the intimation or notice is sent to the appellant for fixing the hearing by the Tribunal on 11/04/2....
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.... Furthermore, the assessee has not filed any evidence before us, how the Id. CIT(A) has not considered the issues properly. In the absence of the same, Ground Nos. 1 to 3 raised by the Assessee are devoid of merits and the same is dismissed. 7. Regarding ground no. 4, Rent Expenses. This ground is general in nature wherein the A.O. made the addition for non-deduction of Tax on rent paid by the assessee. The Ld. CIT(A) has considered the issue in detail which is already extracted herein in Para 3(i) of this order. In the absence of any new material before us and this ground also general in nature, the same is liable to be rejected and dismissed. 8. Ground no. 5, Cotton weight shortage expenses. On this issue, the Ld. CIT(A) after consi....
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....e assessee w asked, whether any excessive payment has been made or not. However, the assessee failed to furnish the details in Form No.3CEB as well as any explanation for the alleged excessive payment. Thus the assessee could not produce before us any contra view taken by the Ld. CIT(A). In the absence of the same, the ground raised by the assessee is hereby rejected. 11. Ground no. 8, addition of Rs. 26,328/- of bank interest. During the first appellate proceedings, the assessee has not pressed this ground and therefore rejected by Ld. CIT(A). Before us, the assessee has not produced any details. Therefore this ground raised by the assessee is also rejected." 9. On perusal of the above observations of the Tribunal, it is clear that th....
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.... 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 ap....