2019 (1) TMI 460

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..... 10,82,68,158/-. Therefore, in the absence of any documentary evidence, the revenue allowed deduction of ₹ 1,03,25,457/- in place of ₹ 1,52,42,322/- as claimed by the assessee. CIT(A) has rightly rejected the claim of the assessee in absence of documentary evidence. No new facts or contrary judgments have been brought on record in order to controvert or rebut the findings so recorded .....

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..... n no application for adjournment was moved. On the other hand Ld. DR is present in the court and is ready with arguments. Therefore we have decided to proceed with the hearing of the case ex-parte with the assistance of the Ld. DR and the material placed on record. 3. The brief facts of the case are that the assessee is company engage in the business of manufacturing of food seasonings, marinad .....

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..... ies. We find that Ld. CIT(A) has dealt with the above ground raised by the assessee in para no. 2.4 to 2.4.2 of its detailed order and after having gone through the orders passed by revenue authorities, we find from the records that even after being required to file the details in respect of bank realization of the export proceeds, the assessee furnished a bank realization certificate for an amoun .....

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