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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 ..... ar, JCIT ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER: The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-13, Chennai in ITA No.54/CIT(A)-13/2011-12 dated 6.08.2018 for the assessment year 2011-12. 2. The assessee's appeal is delayed by 5 days. The assessee filed condonation petition pleading that the short delay in filing the appeal was occurred due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is being on higher side in comparison to the line of business. In the absence of production of substantial evidence, the Assessing Officer disallowed 14% of such expenses as an excess claim. Similarly, the Assessing Officer found that the labour charges claimed by the assessee was at the rate of 44% on the gross contract receipts. He held that it is higher than normal figure in the line of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the court on the 31st Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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