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TMI Blog2022 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Since nothing has been placed before us to rebut the finding on fact or address the issue on facts for want of submission and supporting evidences, the additions sustained by the CIT(A) are upheld. - Decided against assessee. - ITA No. 1153/CHD/2019 ITA No. 1155/CHD/2019 ITA No. 1157/CHD/2019 - - - Dated:- 7-12-2022 - SMT. DIVA SINGH , JUDICIAL MEMBER And SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER Assessee by : None ( Application for withdrawal of Power of Attorney ) Revenue by : Smt. Amanpreet Kaur , Sr. DR , Shri M. P. Dwivedi , Sr. DR ORDER PER BENCH These are three appeals filed by different assessees wherein the correctness of the separate orders of CIT(A)-1 Ludhiana dated 04.06.2019 in ITA 1153/CHD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sent to the assessee by the Registry have repeatedly come back un-served along with the acknowledgement with the comments 'Left'. Thus, where apparently relevant facts have not been made available to the counsel who after seeking time ad infinitum has ultimately withdrawn the Power of Attorney and also has not cared to be present before the ITAT to explain the circumstances and the assessee not in a position to receive notices on account of change of address etc. In the said backdrop, we can safely presume that the respective assessees may not wish to pursue with the appeals filed as repeatedly despite opportunities, no effort has been made to assist the Tribunal in concluding the hearing. Accordingly, after hearing Ld. Sr. DR Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tages of new e-filing procedure for filing appeals before Commissioner(Appeals. 6. That the interest u/s. 234A, 234B, 234C and 234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing. 6. The Ld. Sr. DRs rely upon the orders. 7. In the facts of the present case, it is seen that ground No. 1 is mis-conceived and does not arise in the present proceedings, hence, dismissed accordingly. 8. Ground No. 2 raised in the present proceedings challenging the re-opening we find has not been agitated before the CIT(A). Copy of Form No. 35 available on record has been seen. Hence, no finding of the First Appellate Authority is available o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im is not, in the opinion of the Assessing Officer, satisfactory, the sum so credited may be charged to Income-tax as the income of the assessee of that previous year, 9.1. Since nothing has been placed before us to rebut the finding on fact or address the issue on facts for want of submission and supporting evidences, the additions sustained by the CIT(A) are upheld. 10. On a perusal of the record, it is seen that ground No. 5 does not arise in the present group of cases as in each of these appeals the issues have been decided by the First Appellate Authority on merits. 10.1. Ground No. 6 is consequential and ground No. 7 being a residuary ground requires no specific adjudication. 11. We find that the position qua the issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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