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TMI Blog2020 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any evidence on record and any representation from the side of the assessee, we confirm all the additions and dismiss the appeal of the assessee. Appeal of the assessee is dismissed. - ITA.No.3508/Del./2015 - - - Dated:- 5-2-2020 - Shri Bhavnesh Saini, Judicial Member And Shri R.K. Panda, Accountant Member For the Assessee : None For the Revenue : Shri S.L. Anuragi, Sr. D.R. ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-XXVIII, New Delhi, Dated 15.09.2010, for the A.Y. 2007-2008, on the following grounds : 1. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer u/s.144 is bad in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nobody appeared on the side of the assessee. The A.O. in the absence of any cooperation from the side of the assessee and in the absence of any documentary evidences on record, proceeded to pass exparte assessment order under section 144 of the I.T. Act, 1961. The A.O. noted that assessee has taken unsecured loans from Shri Praveen Chanana and Shri Satish Channa and such unsecured loans have increased in assessment year by ₹ 80,000/-. In the absence of any confirmation and documentary evidences on record, the A.O. made addition of ₹ 80,000/-. Further, there is an increase in the account of sundry creditors of ₹ 55,000/-. The A.O. further noted that balance-sheet of the assessee shows an amount of ₹ 44 lakhs under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought time to file paper book. On his request, appeal was adjourned to 30.01.2020. On earlier occasion also, the assessee and his Counsel sought adjournment which was granted. On 30.01.2020 neither the assessee appeared nor any paper book has been filed. The assessee was, therefore, notified further date of hearing for 05.02.2020 through registered post, but, no evidence is filed and even nobody appeared on behalf of the assessee. The facts, therefore, are clear that the assessee did not file any supporting documents of these additions before the authorities below and same is the position before the Tribunal. The authorities below have given sufficient opportunity of being heard to the assessee, but, assessee did not produce any evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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