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TMI Blog2023 (2) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... appearance from the side of the assessee on the various dates though the notices were issued through RPAD. Before us no material has been placed by the assessee to controvert the findings of the lower authorities nor has assessee pointed to any fallacy in the findings of lower authorities. Decided against assessee. - ITA.No.519/Del./2019 - - - Dated:- 17-1-2023 - SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER For Assessee : -None For Revenue : Sh. Jeetender Chand, Sr.DR ORDER PER ANIL CHATURVEDI, A.M. This appeal by assessee has been directed against the order of the Ld. CIT(A)-6, New Delhi, dated 27.11.2018, relating to the A.Y. 2015-16. 2. The relevant facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issue to that of the one based on which Limited Scrutiny under CASS was initiated and therefore, assessment made is void ab initio and bad in law apart from being beyond the jurisdiction of the Ld. A.O. and Ld. CIT(A) has erred in not holding so, has vitiated the appellate order. 3. That having regard to the facts and circumstances of the case, authorities below have erred in making and upholding the additions totally unconnected and alien to the issue based on which Limited Scrutiny under CASS was initiated. In absence of addition on account of the issue based on which assessment was opened, other additions made are not sustainable and therefore, liable to be deleted. 4. The impugned order had been passed by obtaining behind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to be quashed. 4. The case file reveals that the appeal was listed for hearing for the first time on 6th Jan 2022 but the same was adjourned. Since January 2022, the appeal was listed for hearing on various occasions but on all those dates neither there was any appearance by the assessee or his Counsel or any adjournment application was filed though the notices were issued through RPAD. Preferring an appeal does not mean mere formally filing it but also taking all the steps to effectively pursue the appeal. In the absence of any cooperation from the side of the assessee, we don t find any reason to keep the matter pending before us. In such circumstances, we, therefore, have no option but to dispose of the appeal after conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the quantum addition also contended that the assessment framed by the AO to be ab intio and bad in law. CIT(A) after considering the submissions of the assessee on the merits of the addition at para 4.3.1 of his order concluded that the interest bearing funds were diverted for non business purposes and assessee had not brought any material on record to show that the lending was on the account of commercial expediency. He accordingly upheld the addition. On the validity of the assessment framed by A.O., for the reasons noted in para 4.2.2 of the order, he upheld the assessment framed by AO. 8. Aggrieved by the order of CIT(A), assessee is now before us. 9. Before us learned DR supported the order of lower authorities. 10. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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