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TMI Blog2014 (5) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... the factual matrix and no perversity could be noticed in such findings which would have given rise to substantial question of law. - Decided against assessee - TAX APPEAL NO. 399 of 2014 - - - Dated:- 6-5-2014 - HONOURABLE MR.JUSTICE AKIL KURESHI AND HONOURABLE MS JUSTICE SONIA GOKANI MR B S SOPARKAR, ADVOCATE FOR THE APPELLANT ORAL ORDER (PER : HONOURABLE MS JUSTICE SONIA GOKANI) 1. Aggrieved by the order dated 31.5.2011 of the Income Tax Appellate Tribunal ( the Tribunal for short) the assessee has challenged the same by way of present Tax Appeal posing following substantial questions of law for our consideration:- (i) Whether in the facts and circumstances of the case the Income Tax Appellate Tribunal was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) and such addition was confirmed. When the matter travelled to the Tribunal, the Tribunal ordered thus:- 10. It is an admitted fact that assessee did not comply with the statutory notices before the A.O and no details are furnished. It is also admitted that even books of accounts were not produced before the A.O or the Ld.CIT(A). The Ld. Counsel for the assessee referred to the statement of facts in which it is stated that assessee can produce books of accounts and other records before the A.O because the business activity of the assessee were closed and no details could be furnished. It is also stated on other details, that details could be filed and A.O could have verified the facts from other parties. This statement of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CIT(A) and dismiss the appeal of the assessee. 5. We see no reason to interfere with the order of the Tribunal. It can be noticed that the books of accounts were neither produced before the assessing officer nor before CIT(Appeals). The Tribunal also noted that no steps were taken in bringing evidence on record, even before the Tribunal and for the purpose of additional evidence, there was absence of any application. Such non-cooperative attitude of the appellant led the Tribunal not to accede to the request of the appellant. Considering these glaring facts coupled with the fact that these findings are completely based on the factual matrix and no perversity could be noticed in such findings which would have given rise to substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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