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TMI Blog2022 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... re only stated as being true-copies . Even the affidavit filed by the assessee before us, stating allegedly on oath the reason for non compliance to notices of authorities below, we find, is not original copy, but only mentioned as true copy . Such documents have no evidentiary value. It is the assessee who has sought redressal of her grievance against orders of the IT authorities by filing appeal before us. The assessee cannot sit back after filing the appeal seeking adjournment time and again and by simply filing written submissions to make a plea totally unsupported and unsubstantiated. It seems that the assessee has chosen to ignore the gravity of the situation despite being aware of it, which is evident by the fact that she has repeate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r some reasons or other. Today when the appeal was called out for hearing only written submissions were filed and as noted above, none appeared on behalf of the assessee. Considering the aforesaid fact that the assessee has made no attempt to argue its appeal before us in the four years which have elapsed since the institution of the appeal and in the absence of any prayer of the assessee seeking adjournment to day, the appeal was proceeded to be decided on the basis of the written submissions filed before us. 4. We have noted from orders of the authorities below that the assessee has remained non-cooperative throughout assessment and also appellate proceedings. Both the assessment order and appellate orders are ex parte orders passed afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g over all books of accounts and documents to the counsel, and she was under the belief that her case was being represented by the counsel. It is stated in her submissions that she was unaware of the fact that her authorized representative had not attended the hearing before the AO and the CIT(A). The assessee has further pleaded in the submissions that all cash deposits in the bank as also sundry creditors can be duly explained to be related to share trading business of the assessee only, if given an opportunity, and if the appeal is restored to the IT authorities for reconsideration afresh. It is also pleaded that certain documents, being copy of ITR, copy of the bank statement, DEMAT and books of accounts of the assessee had been submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing appeal before us. The assessee cannot sit back after filing the appeal seeking adjournment time and again and by simply filing written submissions to make a plea totally unsupported and unsubstantiated. It seems that the assessee has chosen to ignore the gravity of the situation despite being aware of it, which is evident by the fact that she has repeatedly filed appeal before the first appellate authority and also before us. Further, looking to the noncooperative attitude of the assessee right from the very beginning i.e. the assessment proceedings, we are not inclined to show any liberty to such an assessee who does not appear to be interested to fight for her own cause. Since there is nothing before us dislodging the Ld.CIT(A)'s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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