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TMI Blog2022 (9) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal by the assessee himself against the orders of the lower authorities, it is expected that the assessee may put forth some documentary evidences in support of his contentions to decide the appeal as it is the duty of the assessee to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. Assessee did not appear before the Tribunal despite numerous adjournments allowed and notices issued through RPAD. In case of any change of address, it is for the assessee to file revised Form No.36 duly mentioning the new address as the notice issued by the Registry was returned unserved with the postal remark Incompl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal income of the assessee at Rs.4,79,03,090/- by making various additions namely on account of G.P. rate and expenses and addition on account of sundry creditors and other account against the declared income of Rs.4,46,210/- by passing assessment order on 15.12.2010 under section 144 of the I.T. Act, 1961. 2.2. Aggrieved by the order of the A.O. the assessee carried the matter before the Ld. CIT(A). CIT(A) vide order dated 30.12.2011 in Appeal No.205/10-11 dismissed the appeal of the assessee. While dismissing the appeal, CIT(A) at para 4 of his order has noted that notice u/s 250 of the Act was issued on various occasions through Registered Post at the assessee s address but the notices were returned back by the postal authorities. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount and enhancement of the GP rate, whereby an addition of Rs.16,48,075/- was made. 5. That the learned Commissioner of Income Tax (Appeals) has grossly erred in upholding the addition of Rs.4,50,000/- on account of alleged unexplained to capital, failing to appreciate that aforesaid addition was unsustainable on the facts and circumstances of the instant case. 6. That the learned Commissioner of Income Tax (Appeals) has grossly erred in upholding the addition of Rs.11,93,175/- on account of addition to unsecured loan failing to appreciate that aforesaid addition was unsustainable on the facts and circumstances of the instant case. 7. That the Learned Commissioner of Income Tax (Appeals) has grossly erred in upholding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance duly intimating that appeal fees is short by Rs.10,000/-, Tribunal Fee Challan not filed, Grounds of appeal before Ld. CIT(A) not filed. However, there were no compliance from the side of the assessee. The case file reveals that since Nov 2021, the matter was listed for hearing on three occasions but on all those dates there was no appearance by the assessee or his Counsel. The notices issued through RPAD were also returned undelivered by postal authorities. Preferring an appeal does not mean mere formally filing it but also taking all the steps to effectively pursue the appeal. The conduct of the assessee in not appearing before the lower authorities and the Tribunal shows the negligent approach of the assessee. The fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. AO for the reasons stated in the order made additions on various other counts. 7. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who upheld the order of AO. Aggrieved by the order of CIT(A), assessee is now in appeal before the Tribunal. 8. Before us, the Ld. D.R. strongly supported the orders of the lower authorities contending inter alia that since the assessee has no case to put forth his grievance, he did not chose to appear before the Department, therefore, the orders of the Ld. CIT(A) should be confirmed. 9. We have heard the Ld. D.R. and perused the material on record. We find that before the lower authorities the assessee did not appear and, therefore, the authorities had no option, except to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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