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2014 (3) TMI 367

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..... eer Sharma, Sr. DR ORDER Per A. T. Varkey, Judicial Member This is an appeal preferred by the assessee against the order of the ld CIT(A)-XXXVIII, New Delhi dated 18.12.2012 for the Assessment Year 2009-10. 2. The grounds of appeal are as follows:- 1. That the Income Tax Officer had passed order against the law facts and natural justice with mala-fide intention. 2. that the Income Tax Officer passed this order in which he ignored all genuine expenses and added in income of assessee and also erred as nature of assessee s income business. 3. That the Assessing Officer had addition as discussed in para 5 in income tax order then he has compared G.P. rate with last year wrongly calculation and assessee was filed sales, .....

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..... ing income of Rs. 3,08,910/- and also claimed deduction under chapter VIA of the Income Tax Act, 1961 (herein after the Act ) amounting to Rs. 1,00,000 and thus the total taxable income returned by her was Rs. 2,08,910/-. The case was selected for scrutiny assessment, and the matter was fixed for 29.11.2011 and on 05.12.2012, however no one appeared on behalf of the assessee, therefore the matter was fixed for 12.12.2011, wherein the ld AR of the assessee attended the proceeding and filed details asked vide the questionnaire. According to the Assessing Officer for the relevant Assessment Year, the assessee has shown a net profit 1.56% as against the net profit which she yielded last year i.e. 2.76%; the assessee was asked vide order sheet .....

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..... 3. Addition as discussed in para 7 above 4,93,718/- 4. Addition as discussed in para 8 above 38,815/- Total income 13,19,007/- Rounded off 13,19,010/- 4. Aggrieved by the said order of the ld Assessing Officer the assessee preferred an appeal before the ld CIT(A), who was pleased to dismiss the said appeal preferred by the assessee and confirm the order of the Assessing Officer. Aggrieved by the said order of the ld CIT(A) the assessee is before us. 5. The main grievance of the assessee is that she did not get sufficient time to collect and produce the necessary documents before the Assessi .....

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