TaxTMI 
TaxTMI 
2025 (3) TMI 2193
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.... Tax Act, 1961 for the Assessment Year 2017-18. The case of the assessee was reopened u/s 147/148 of the Income Tax Act, 1961 on 31/03/2021 on the basis of reasons Assessee Bill of Entry for Import. That the assessee firm was not doing any business activities during the year under consideration as the partnership firm was dissolved on 31/03/2016. 2.1 That the details as required by the Learned Assessing Officer were submitted by the assessee from time to time and assessee compliance with the each and every statutory notices issued by the Learned Assessing Officer. That the Learned Assessing Officer had not any definite information. That the case of the assessee re-opened on the basis of the assessee made the imports of Rs. 2,58,00,487/-,....
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.... CIT(A). It was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation. 6. Per contra, the Ld. DR submitted that notices have been issued to the assessee and there have been sufficient opportunity given to the assessee. The Ld. DR had drawn our attention the following findings of the Ld.CIT(A) which read as under: During the reassessment proceedings, the assessee raised objections for the reopening and the AO duly disposed off the objections. The submissions made by the assessee were considered by the A....
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....ao Holkar vs. CWT (223 /R 480) held as under: "If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 1. Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 IT 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. 2. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B.Bhattacharjee & Another (118 IT 461 at page 477-478) held that appeal does not mean, mere filing of the memo of appeal but effect....
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....ng or even in course of the hearing, if the situation so warrants. Since the appellant has nothing to say on this, This ground of appeal is dismissed as "not pressed". In view of the appellant's total non-compliance during appeal proceedings, I find it extremely difficult to adjudicate on the appeal for want of adequate submission and clarification, counter-clarification. In the result, the appeal is dismissed. 7. We have heard the rival contention and perused the material available on the records. In the present case the Ld. CIT(A) has given the two short date namely 28/12/2023 and 04/01/2024 to the assessee to present the appeal and thereafter had decided the appeal by applying decision in the case of Multiplan (supra). In our....