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TMI Blog2019 (9) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... of the contract receipts - HELD THAT:- Assessee has not made any attempt to produce any document / voucher / primary material either before the Assessing Officer or before the Ld.CIT(A) or before this Tribunal in support of its contention. When there are no documents placed before us to create even a doubt on the impugned issues, the assessee s claim that the impugned issues should be remitted back to the Assessing Officer is not justified and hence it is not permitted. Since the assessee has not placed any primary material, it is not possible for us to appreciate as to whether the facts and circumstance dealt in the case laws are applicable to the assessee s case and hence the assessee s appeal is dismissed. - I.T.A. No. 3172/CHNY/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de adequate opportunity of being heard before passing the assessment order. Subsequently, the Assessing Officer issued a notice U/s.142(1) calling for various particulars and to appear on 10.11.2017. Though, the notice was served on the assessee on 27.10.2017, the assessee did not appear. A final opportunity was given to the assessee on 23.11.2017 fixing the hearing on 29.11.2017. Neither the assessee appeared nor did he file any reply to the said notice. Therefore, the Assessing Officer issued a draft assessment order to which also, the assessee has not filed any reply. Therefore, on the basis of available material on the record, the Assessing Officer disallowed ₹ 19,78,220/- debited to the P L account as withheld fine , being in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. Aggrieved against that order, the assessee filed this appeal. 4. The Ld.AR pleaded that since the issues are to be decided on the basis of primary materials, this appeal may be remitted back to the Assessing Officer for a fresh examination, to which the Ld.DR opposed stating that the appeal before the ITAT is on the second time on the same set of issues. The assessee neither produced any evidence before the Assessing Officer nor before the CIT(A) and not even before the ITAT at this stage. So the Ld.DR pleaded that no useful purpose would be served and submitted that ITAT should not remit this issue back. Thereafter the Ld.AR pleaded that the case may be remitted back and relied on certain case laws viz., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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