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TMI Blog2020 (5) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... so, addition was confirmed as supportive evidenced was not submitted by the assessee. In that case, there is no error or illegality in the orders of authorities below. Thus, in parity with the above said order and it appears from the conduct of assessee that he is not serious about his case and we do not have any cooperation from the assessee. Thus, we confirm the action of the ld. CIT(A) as we did not have any assistance from the assessee in the present case. - Decided against assessee. - ITA. No: 1656/AHD/2018 - - - Dated:- 19-2-2020 - Shri Pradip Kumar Kedia, Accountant Member And Shri Mahavir Prasad, Judicial Member For the Appellant : None For the Respondent : Shri Vidyut Trivedi, Sr. D.R. ORDER PER MAHAVIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housands Four Hundreds and Twelve only) as income of the assessee, not allowing a single rupee expense. When the assessee had earned such commission income, he must have had incurred expenses for earning the commission income. It is against the principle of natural justice and requires to be deleted. 2. Facts of the case are that as per the record of the assessing officer, it is noticed that assessee has not filed return of income for assessment year 2010-11. Thereafter a letter dated 05.08.2013 along with a Performa written to the assessee requesting him to file detail in Performa enclose with the letter within 10 days of the receipt of the letter. 3. However, none appeared on behalf of the assessee. Thereafter, ld. Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the assessee and penalty proceedings u/s. 271(l)(c) are initiated separately. (2) In the A.Y. under consideration, the assessee entered into financial transaction in share market more than ₹ 5 lakhs share purchase and sold, but details profit earned is not shown..Therefore, the investment amounting to ₹ 5 lakhs undisclosed by the assessee is treated as income of the assessee invested in share, is added-to the total income as per the provision of section 69 unaccounted investment Penalty proceedings u/s. 271(l)(c) are initiated separately. (3) From the information received on ITD, it is received that the assessee has got income as commission from Reliance Communication Ltd., Navi Mumbai of ₹ 9,96,412/-. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f immovable property however, he did not file any detail and document in support of the sale of the property. 6. During the appellate proceeding also assessee could not file any detail and document to justify that ₹ 95 lacs was received on account of sale of immovable property. Therefore, in the absence of any corroborative evidence, ld. CIT(A) confirmed the action of the assessing officer and ₹ 95 lacs was treated as unexplained income out of undisclosed sources. 7. So far addition of ₹ 5 lacs was concerned, on account of undisclosed in share, the assessee has not file any statement of fact regarding this ground appellant has taken alternative ground that assessing officer has mentioned the amount of ₹ 5 lacs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O ITAT Jaipur in ITA No. 694/JP/2017 Tribunal has held that if assessee has not produced any evidence in support of his case. In appellate proceeding also, addition was confirmed as supportive evidenced was not submitted by the assessee. In that case, there is no error or illegality in the orders of authorities below. 12. Thus, in parity with the above said order and it appears from the conduct of assessee that he is not serious about his case and we do not have any cooperation from the assessee. Thus, we confirm the action of the ld. CIT(A) as we did not have any assistance from the assessee in the present case. 13. In the result, appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 19- 02- 2020 - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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