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TMI Blog2022 (10) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by him. Before us, assessee has not placed any material to support its contention nor has pointed to any fallacy in the findings of lower authorities. In such a situation, we find no reason to interfere with the order of CIT(A) and thus uphold the orders of CIT(A). Appeals of the assessee are dismissed. - ITA Nos. 6056 & 6057 / Del / 2019 - - - Dated:- 30-9-2022 - SH. ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY , JUDICIAL MEMBER Assessee by : -- None -- Revenue by : Shri Kanav Bali , Sr. D. R. ORDER PER ANIL CHATURVEDI , AM : Both the appeals filed by the assessee are directed against the order dated 28.02.2019 (being quantum appeal) 08.05.2019 (being penalty appeal) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A) erred in confirming addition of Rs.4,44,88,097/- made by AO on account of alleged bogus purchases. iv. On the facts and circumstances of the case and in law, the CIT(A) erred in making enhancement/addition of Rs.20,27,16,335/- on account of alleged bogus purchase. v. On the facts and circumstances of the case and in law, the CIT(A) erred in making enhancement /addition of Rs.49,40,145/- on account of scrap sales. vi. On the facts and circumstances of the case and in law, the CIT(A) erred in making enhancement/addition of Rs.1,09,71,138/- on account of enhancement of sales. vii. On the facts and circumstances of the case and in law, the CIT(A) erred in making enhancement /addition of Rs.1,42,96,302/- on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in law, the penalty order passed by CIT(A) is against the principle of natural justice. The appellant craves leave to add one or more ground of appeal or to alter/modify the existing ground before or at the time of hearing of appeal. The aforesaid grounds of appeal are without prejudice to each other. 5. The case file reveals that the matter was earlier listed twice but due to non appearance from the side of the assessee, the matter was adjourned to 28th Sep 2022. At the time of last hearing i.e. on 28.09.2022, the Registry was also directed to place on record the report about the service of notice of hearing and the hearing was adjourned to 29.09.2022. On 29.09.2022 the Registry has placed on record the track consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities the assessee has not appeared before them. 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 assessee has not appeared before the lower authorities and has also not appeared before the Tribunal despite various opportunities granted to the assessee shows that the assessee is not serious in pursuing the appeal filed by him. Before us, assessee has not placed any material to support its contention nor has pointed to any fallacy in the findings of lower authorities. In such a situation, we find no reason to interfere with the order of CIT(A) and thus uphold the orders of CIT(A). 9. In the result, both the appeals of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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