9911796707
TMI Blog2022 (4) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... , even before us also there was no material to decide the case of the assessee on merit. It is settled principle of law that the assessee who is claiming a deduction should come with full details and evidences of such claim. In the absence of the same, the authority cannot grant the relief to the assessee. Accordingly, it is presumed that the assessee is not interested in prosecuting its appeal pending before the Tribunal in spite of six hearing notices duly served. Therefore, in the absence of any material to adjudicate its case, we have no hesitation in dismissing the appeal of the assessee. Accordingly, we reject all grounds of appeal of the assessee. - ITA No.447/RJT/2017 - - - Dated:- 8-4-2022 - Smt.Annapurna Gupta, Accountant Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere filed on behalf of the assessee. However, on 27.9.2017 written submissions dated 26.9.2017 was received in dak. The written submissions filed by the assessee before the ld.CIT(A) reads as under: The assessee is a co-operative society has shown interest income of ₹ 29,09,555/- the return of income being interest earned from bank. This amount was claimed as eligible for deduction u/s 80P which the Ld. CPC has not allowed of the base did not mentioned anyway. 2. Such mater have been considered by the Hon'ble CBDT vide Circular No. 18/2015 dated 2-11-2015 (copy enclosed). The Hon ble CBDT has at para 3 as specifically mentioned that in view of decisions of Hon ble Supreme Court in the case of CIT Vs. Nawanshahar Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the CPC, Bangalore. 6.6 In view of discussion above, it is held that the CPC, Bangalore has rightly disallowed the deduction of ₹ 29,00,258/- claimed u/s 80P of the Act, Accordingly, action of the CPC, Bangalore in disallowing deduction of ₹ 29,00,258/- u/s.80P of the Act is upheld. This ground of appeal is dismissed. 5. Aggrieved against the order, the assessee has filed appeal before the Tribunal. 6. None appeared on behalf of the assessee despite notices of hearing issued from time to time as can be seen from the order sheet dated 10.7.2020, 17.2.2020 and 8.11.2021. Nor any adjournment has been filed. Therefore, we proceed to dispose of the appeal with the assistance of the ld.DR and considering material avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish requisite details to support its claim of deduction under section 80P. Though the assessee has filed a short reply vide letter dated 26.9.2017 (which we extracted above), but the same was not supported by any material evidence to justify the same. In the absence of any details, the ld.CIT(A) was justified in rejecting the claim of the assessee. Before the Tribunal also, as aforesaid, the assessee has given number of opportunity to defend its case, however, the assessee remained unattended and non- represented. Like in the first appellate proceeding, even before us also there was no material to decide the case of the assessee on merit. It is settled principle of law that the assessee who is claiming a deduction should come with full ..... X X X X Extracts X X X X X X X X Extracts X X X X
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