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2015 (7) TMI 394

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..... filed necessary details nor represented its case and inspite of repeated final opportunities. Today, as mentioned earlier the assessee even did not bother to attend the proceedings or to seek adjournment. In the totality of the facts, material available on record, attitude of the assessee it clearly oozes out that the assessee has nothing to say in his defence. Thus, we find no infirmity in the conclusion drawn by the ld. Commissioner of Income Tax (Appeals), consequently all these appeals are having no merit, therefore, dismissed. - Decided against assessee. - ITA NO.657 to 660/Mum/2011, ITA NO.662 to 663/Mum/2011, ITA NO.665/Mum/2011 - - - Dated:- 13-3-2015 - Shri Joginder Singh And Shri Sanjay Arora JJ. For the Appellant : None .....

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..... d for adjournment and the Bench granted last opportunity for 9/3/2015. Today at the time of hearing again nobody represented the assessee . Thus, we are constrained to proceed ex-parte qua the assessee and tend to dispose off these appeals on the basis of material available on record. The ld. CITDR contended that even before the Assessing Officer the assessee never co-operated and finally ex-parte assessment u/s. 144 of the Act was framed. Likewise, before the ld. First appellate authority the assessee did not file necessary details, that too, inspite of repeated opportunity, therefore, the assessee is a habitual offender. The conclusion drawn in the impugned order was defended. 3. We have perused the record and considered the submission .....

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..... 03 5,45,600 92,020 2003-04 5,90,100 1,00,070 2004-05 6,75,500 1,06,025 2005-06 6,90,830 1,08.104 2006-07 6,74,970 1,04,440 2007-08 6,98,940 1,12,345 2008-09 7,68,834 1,23,579 3.1 The ld.AO examined the seized material /impounded material and also on the basis of available record he made the assessment u/s. 144 of the Act on the reasoning contained para 5.1 of the assessment ord .....

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..... ment letter was filed on 30/4/2010 and the appeal was adjourned to 25/5/2010. Nobody attended on 25/5/2010 and another opportunity was given to the appellant. Ld. AR furnished third adjournment letter vide letter dated 8/6/2010 and the appeal was adjourned to 29/6/2010. Fourth adjournment letter was furnished by letter dated 18/6/2010 and the appeal was adjourned to 7/7/2010 at 10.30 A.M. Fifth letter of adjournment was furnished on 6/7/2010 and on Ld. AR's request appeal was adjourned to 5/8/2010 at 11.30 A.M. Sixth letter of adjournment was furnished on 4/8/2010 and on their request last and final adjournment was granted to the appellant for furnishing final written submission on 27/8/2010 at 10.30 A.M. Ld. AR vide their seventh lette .....

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..... available on record and considered the submissions of ld. CIT-DR. before us also the attitude of the assessee is same as the assessee merely filed the appeals and neither filed necessary details nor represented its case and inspite of repeated final opportunities. Today, as mentioned earlier the assessee even did not bother to attend the proceedings or to seek adjournment. In the totality of the facts, material available on record, attitude of the assessee it clearly oozes out that the assessee has nothing to say in his defence. Thus, we find no infirmity in the conclusion drawn by the ld. Commissioner of Income Tax (Appeals), consequently all these appeals are having no merit, therefore, dismissed. This Order was pronounced in the open .....

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