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TMI Blog2019 (3) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees. Therefore, appeals under consideration should be recalled for fresh hearing. The Registry is directed to fix both the appeals for hearing in due course after issuing the notice of hearing to the parties accordingly. The assessee are directed not to seek frivolous adjournment and adopt all reasonable steps to get the appeals finalized at an early date. - MA No.14/PUN/2019, 15/PUN/2019 (Arising out of ITA No.1212/PUN/2017, 1214/PUN/2017) - - - Dated:- 1-3-2019 - Shri D. Karunakara Rao, AM Assessee by: Shri Prateek Jha Revenue by: Shri Abhijit Haldar ORDER D. Karunakara Rao, Both the captioned Miscellaneous Applications arise from the two different assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITO Ward-1, Dhule, Addition of ₹ 5,00,000/- was made on the basis of statement recorded during the course of Survey action. Further addition of ₹ 1,20,000/- was made on estimate basis in respect of house hold expenses. Penalty proceedings under section 271(1)(c) of the Act were initiated. I say that, I am the Proprietor of Raj Electricals. I derive income from trading in electrical goods. A survey action under section 133A was conducted in my business premises on 21.11.2012. My statement was recovered under section 133A(1) of the I T Act. I say that, I filed return of income electronically declaring total income of ₹ 4,86,290/-. Total income included an amount of ₹ 2,10,000/- as income from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Considering the above, I find there was sufficient reason for nonappearance by the assessees on the date of hearing before me. I find force in the Miscellaneous Applications since the appeals have been dismissed in limine, admittedly due to non-appearance of the assessees. Therefore, I am of the opinion the appeals under consideration should be recalled for fresh hearing. The Registry is directed to fix both the appeals for hearing in due course after issuing the notice of hearing to the parties accordingly. The assessees are directed not to seek frivolous adjournment and adopt all reasonable steps to get the appeals finalized at an early date. 6. In the result, both the Miscellaneous Applications of the respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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