9911796707
TMI Blog2022 (7) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing of exparte orders by them. Moreover, there was a delay on the part of the assessee in filing his appeal before the learned CIT(A) and as specifically noted by CIT(A) in his impugned order, no request whatsoever was made by the assessee for condonation of the said delay. Even before the Tribunal the assessee has not made any efforts to explain the delay on his part in filing the appeal before the CIT(A) which has resulted in dismissal of the said appeal by the CIT(A) by treating the same as barred by limitation. no efforts whatsoever have been made by the assessee to explain the cash deposits of Rs.24,79,430/- found to be made in his bank account with ICICI Bank Limited, Mumbai either before the authorities below or even before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount maintained with ICICI Bank Ltd., Mumbai during the year under consideration. Since no return of income for the year under consideration was filed by the assessee, the assessment was reopened by the Assessing Officer and a notice under Section 148 of the Income-tax Act, 1961 ( the Act in short) was issued by him to the assessee on 29.03.2017 after recording the reasons and obtaining approval from the higher authority. There was, however, no response on the part of the assessee to the said notice issued by the Assessing Officer as well as to the subsequent notices issued by him under Section 143(2) and 142(1) of the Act. The Assessing Officer, therefore, was left with no alternative but to complete the assessment ex-parte to the best o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hearing was adjourned to 17.06.2022. On 17.06.2022, none appeared on behalf of the assessee nor any application for adjournment was filed. It is noted that there is a delay of 789 days on the part of the assessee in filing this appeal before the Tribunal and although the application seeking condonation of the said delay filed by the assessee is placed on record, no affidavit has been filed by the assessee in support of the same. Nobody has also appeared on behalf of the assessee before the Tribunal to support and substantiate the said application by explaining the reasons for the inordinate delay of 789 days. As already noted, there was non-compliance on the part of the assessee to the notices issued by the Assessing Officer during the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
