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TMI Blog2023 (1) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... addition. As inspite of several effective opportunities no evidence was led by the assessee, enhancement was made. The findings arrived by Ld. CIT(A) require no interference. The grounds raised have no substance, the same is dismissed. As in spite of opportunity assessee had failed to substantiate the commission expenses, the findings of Ld. CIT(A) levying penalty on the ground of inaccurate claim requires no interference, so ground also stands dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is in appeal raising following grounds in ITA No. 6621.Del.2018 1. "On the facts and circumstances of the case, the order passed by Ld AO and Ld CIT(A) is bad both in eyes of law and on facts. 2. That the Ld CIT (A) erred in law as well as on facts by enhancing the addition by Rs 70,99.030/- by treating the total disallowance of commission expenses amounting Rs. 1,04,80,630/-. 3. That Ld. C1T(A) has erred in law as well as on facts by upholding the addition made by Ld AO and enhancement made u/s 251 without providing proper opportunities to the appellant. 4. That the addition enhanced by Ld. CIT(A-) is erred in fact and law and is against the powers provided u/s 251 of the Income Tax Act, 1961. 5. That Ld CIT(A) erred i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, delete rectify and modify any of the grounds of appeal before or at the time of hearing the appeal." 4. Heard. As the case was called for hearing today, non-appeared for the assessee and the record shows on earlier four occasions, none has appeared for the assessee. The notices issued for today have been received back to the report that "assessee has left the address". The record shows earlier notices were issued through department and same were received back "served". It appears that assessee is not interested to prosecute the appeals. Accordingly, arguments of Ld. DR were heard who supported the orders of Ld. Tax Authorities Below. 4. Appreciating the matter on record, it can be observed that Ld. AO had merely proceeded on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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