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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 ..... 5/CHD/2019 pertaining to 2012-13 assessment year is assailed on near identical grounds. 2. As the facts and circumstances are identical in all the appeals, therefore, these were heard together and are being decided by a common order. 3. At the time of hearing, no one was present on behalf of the assessee and an application was placed on record by the Ld. AR in all these appeals stating as under: "I am compelled to withdraw my Power of Attorney from all the above three cases due to some compelling professional reasons. I request the Hon'ble Bench to kindly issue a fresh notice to the appellant and relieve me of my obligation. Inconvenience caused is highly regretted." 4. A perusal of the record shows that in the present appeals file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.P. Dwivedi in ITA 1155/CHD/2019, we propose to pass the order ex-parte qua the respective assessees after hearing the Department. 5. The grounds raised in ITA 1153/CHD/2019 which are more or less identical in the remaining two appeals except for the difference in the amounts. Accordingly, treating them as representative grounds for the remaining two appeals also, these are reproduced hereunder: 1. That the impugned order of penalty is bad both on facts and Law. 2. That the re-opening, of the assessment proceedings u/s. 147/148 are bad in Law illegal, without jurisdiction and merely on guess, surmises & conjectures against the facts & circumstances of the case and even the sanctions by the Ld. Principal Commissioner is in mechani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unities to the assessee, no attempt has been made to show how the ground is maintainable and allowable. Nothing has been placed before us to show that the assessment was bad in law. Accordingly, ground No. 2 considering the record available is dismissed. 9. On Ground Nos. 3 and 4 on which challenge we find has been posed before the CIT(A) also, we find that before us nothing has been placed by the assessee to show that the finding arrived at in the orders vide para 6 addressing the backdrop, paras 7, 8 and 9 addressing the legal position and para 10 wherein the conclusion arrived at upholding the addition sustained is maintained. We find that para 12 of the assessment order which has been confirmed has not been shown to be an incorrect fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he remaining two appeals also remain identical. In the absence of any rebuttal on facts and position of law applicable thereto, we uphold the additions and dismiss the appeals filed by the respective assessees.
12. While so holding, we would like to set out herein that in the event the assessee is serious in pursuing the appeals filed and is ready to argue them on merits showing justifiable causes for not remaining present and keeping the Registry informed about the assessee's correct address, the assessee would be at liberty to pray for a recall of this order and disposal of the appeals on merit.
13. In the result, all the appeals of the assessees are dismissed.
Order pronounced in the Open Court on 07th December, 2022. X X X X Extracts X X X X X X X X Extracts X X X X
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