2016 (3) TMI 1306 - AT - Income Tax

Addition on account of milling gain - assessee did not appear despite having knowledge of the date of hearing - Held that - We have carefully examined the order of the ld. CIT(A) with regard to the grounds raised by the assessee and we find that the ld. CIT(A) has adjudicated the issues involved in the impugned grounds in detail in the light of assessee s contentions. Since no infirmity is noticed in the order of the ld. CIT(A) we confirm the order of the ld. CIT(A). - decided against the assessee.

Summary

Issues involved: Appeal against order of CIT(A) on grounds of milling gain addition.

Analysis:

Issue 1: Failure of the assessee to appear for the appeal hearing.
The appellant failed to appear for the appeal hearing on the scheduled date despite receiving a duly served notice through RPAD. The Tribunal noted that the cause list was also uploaded on the website for public access. Due to the absence of the assessee, the appeal was heard ex-parte, and only the Revenue's arguments were considered.

Issue 2: Grounds raised by the assessee against CIT(A) order.
The assessee appealed against the CIT(A) order on the basis that the authorities below had erred in law and fact by not appreciating the peculiar nature of the business and rejecting the explanation regarding milling gain. The appellant contended that the addition on account of milling gain was unjustified as the books of account were accepted.

Issue 3: Confirmation of CIT(A) order by the Tribunal.
Upon careful examination of the CIT(A) order and the grounds raised by the assessee, the Tribunal found that the CIT(A) had thoroughly adjudicated the issues in light of the assessee's contentions. No infirmity was observed in the CIT(A) order, leading the Tribunal to confirm the decision of the CIT(A) and dismiss the appeal of the assessee.

Conclusion:
The Tribunal, in the absence of the assessee during the appeal hearing, upheld the CIT(A) order regarding the addition of milling gain. The Tribunal found no merit in the grounds raised by the assessee and confirmed the decision of the CIT(A), resulting in the dismissal of the appeal.