2022 (12) TMI 787 - AT - Income Tax

Reopening of assessment u/s 147 - issue not been agitated before the CIT(A) - HELD THAT - Copy of Form No. 35 available on record has been seen. Hence, no finding of the First Appellate Authority is available on the issue. We find from the record that before us despite providing more than adequate opportunities to the assessee, no attempt has been made to show how the ground is maintainable and allowable. Nothing has been placed before us to show that the assessment was bad in law. Accordingly, ground No. 2 considering the record available is dismissed. Unexplained addition u/s 68 - HELD THAT - Since nothing has been placed before us to rebut the finding on fact or address the issue on facts for want of submission and supporting evidences, the additions sustained by the CIT(A) are upheld. - Decided against assessee.

Summary

Issues Involved:
- Correctness of separate orders of CIT(A)-1 Ludhiana dated 04.06.2019 in ITA 1153/CHD/2019 & ITA 1157/CHD/2019 and dated 07.06.2019 in ITA 1155/CHD/2019 pertaining to the 2012-13 assessment year.
- Withdrawal of Power of Attorney by the assessee.
- Ex-parte order proposed due to the absence of the assessee and repeated adjournments.
- Grounds raised in ITA 1153/CHD/2019 challenging penalty, re-opening of assessment proceedings, rejection of claims, additions, delay in filing appeal, and interest charges.
- Misconceived grounds and challenges not agitated before CIT(A).
- Upholding additions and dismissing appeals due to lack of submissions and supporting evidence.
- Possibility of recall of order if the assessee is serious about pursuing the appeals.

Analysis:
1. The judgment involves three appeals filed by different assessees challenging the correctness of separate orders of CIT(A)-1 Ludhiana for the 2012-13 assessment year. The appeals were heard together due to identical facts and circumstances.
2. The assessee withdrew the Power of Attorney citing professional reasons, leading to repeated adjournments and un-served notices. The Tribunal proposed an ex-parte order due to the absence of the assessee and lack of cooperation.
3. The grounds raised in ITA 1153/CHD/2019 included challenges to penalty, re-opening of assessment proceedings, rejection of claims, additions, delay in filing appeal, and interest charges.
4. The Tribunal dismissed mis-conceived grounds and challenges not raised before CIT(A) due to lack of submissions and evidence from the assessee.
5. The Tribunal upheld the additions and dismissed the appeals as the assessee failed to rebut the findings on facts or address the issues with supporting evidence.
6. The judgment highlighted the possibility of recalling the order if the assessee is serious about pursuing the appeals and is ready to argue them on merits while keeping the Registry informed about the correct address.
7. Ultimately, all the appeals of the assessees were dismissed, and the order was pronounced in the Open Court on 07th December 2022.