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TMI Blog2021 (6) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... red before us on behalf of the assessee. The assessee has also not filed any written submissions or furnished evidence to justify his stand. In this situation, we are of view that the assessee is not interested to pursue his appeals. Further from the order sheet, it is apparent that the appeals were posted for hearing on several occasions. However, none appeared on behalf of the assessee on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1623/Hyd/2019 respectively and they are as follows: (i) The Ld. CIT (A) has erroneously estimated the profit on sale of liquor @ 5% of the turnover as against 3% adopted by the jurisdictional Assessing Officer. (ii) The Ld. CIT (A) has erred in sustaining the addition made by the Ld. AO by treating 50% of the agricultural income declared by the assessee as non-agricultural income. 3. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosed income of the assessee because the assessee failed to produce confirmation statements from the sundry creditors. 4. The brief facts of the case are that the assessee is an individual engaged in the business of sale of liquor and also earning agricultural income. A search operation U/s. 132 of the Act was conducted in the case of Shri Pottiakula Muniratnam Reddy and others on 15/12/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed evidence to justify his stand. In this situation, I am of the view that the assessee is not interested to pursue his appeals. Further from the order sheet, it is apparent that the appeals were posted for hearing on several occasions. However, none appeared on behalf of the assessee on the earlier occasions. Moreover, the appeals are also time barred by one day and the assessee has not filed d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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