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TMI Blog2022 (10) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... id not appear before the Tribunal despite numerous adjournments allowed and notices issued through RPAD. No material has been placed by assessee to controvert the findings of lower authorities. In this view of the aforesaid facts and in absence of any contrary material brought on record to rebut the findings of lower authorities, we find no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee. - ITA No. 4553/Del/2016 - - - Dated:- 12-10-2022 - SH. ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA , JUDICIAL MEMBER Assessee by : -- None -- Revenue by : Shri Hemant Gupta , Sr. D. R. ORDER PER ANIL CHATURVEDI , AM : This appeal filed by the assessee is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for hearing on 07.03.2019, 13.05.2019, 18.07.2019, 07.10.2019, 05.12.2019, 12.02.2020, 20.04.2020, 02.07.2020, 01.09.2020, 28.10.2020, 06.01.2021, 11.03.2021, 12.05.2021, 22.07.2021, 27.09.2021, 24.11.2021, 27.01.2022, 07.04.2022, 30.06.2022 and 06.10.2022. On all the occasions, the assessee did not appear before the Tribunal despite notices issued through RPAD nor any application was filed seeking for adjournment. Further, the notice issued by the Registry through RPAD was returned unserved with the postal remarks no such person . Assessee has not filed any document informing the change of address. Considering the aforesaid facts, we have no option except to dispose of the appeal on merits, after hearing the Ld. D.R. 5. Ground No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gating to Rs.1,44,287/- u/s 40A(3)(a) of the Act and made its disallowance. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who confirmed the additions made by AO. Aggrieved by the order of CIT(A), assessee is now in appeal before us. 8. Before us, Learned DR took us through the findings of AO and CIT(A). He supported the order of lower authorities. 9. We have heard the Learned DR and perused the material available on record. The issue in the present appeal of the assessee is about the disallowance of depreciation and disallowance made u/s 40A(3)(a) of the Act being cash payment more than Rs.20,000/-. We find that AO for the reasons stated in the order had disallowed the payments for the reasons stated in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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