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TMI Blog2022 (11) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... t when the appeal is filed before the Tribunal by the assessee company itself against the orders of the lower authorities, it is expected that the assessee company may put forth some documentary evidences in support of its contentions to decide the appeal as it is the duty of the assessee company 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. No material has been placed by assessee to controvert 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. 2059/Del./2019 - - - Dated:- 18-11-2022 - SHRI ANIL CHATUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish details and purpose/justification of commissions so paid. The A.O. was not satisfied with the explanation of assessee company. For the reasons stated in the order, he made the addition of Rs.1,16,24,445/- as against the returned income of assessee company at Rs. NIL and passed the assessment order under section 143(3) of the I.T. Act, 1961 dated 30.03.2016. 2.3. Aggrieved by the order of the A.O, the assessee company carried the matter in appeal before the Ld. CIT(A), who vide order dated 22.01.2019 confirmed the addition made by the A.O. 3. Aggrieved by the order of the Ld. CIT(A), the assessee company is now in appeal before the Tribunal and has raised the following grounds : 1. Because the action for making disallowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by the assessee company does not mean mere formally filing it, but, also taking all the steps to effectively pursue the appeal. The conduct of the assessee company in not receiving the notices issued by the Tribunal and in not choosing to appear before the Tribunal shows the negligent approach of the assessee company. In the absence of any co-operation from the side of the assessee company, we do not find any reason to keep the matter pending before us. We, therefore, have no option but to dispose of the appeal ex-parte qua the assessee, after considering the material available on record and after hearing the Ld. D.R. 5. On the basis of material available on record, A.O. completed the assessment at an assessed income of Rs.1,16,24,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Speed Post which have been returned by the postal authorities with the remarks Refused to receive the envelope . We notice that when the appeal is filed before the Tribunal by the assessee company itself against the orders of the lower authorities, it is expected that the assessee company may put forth some documentary evidences in support of its contentions to decide the appeal as it is the duty of the assessee company 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. No material has been placed by assessee to controvert the findings of lower authorities. In this view of the matter and in absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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