SHRI BHARAT KHURANA,ALWAR vs. INCOME TAX OFFICER, ALWAR

“1. In the facts and circumstances of the case and in law, the ld. CIT(A) has erred in sustaining the addition of INR 133,458 in respect of cash discount.

In the facts and circumstances of the case and in law, the ld. CIT(A) has erred in sustaining the addition of Rs. INR 25,000/- in respect of ad hoc disallowance of various expenses i.e. conveyance expenses, telephone/mobile expenses, travelling and conveyance expenses and depreciation on car/mobile.

In this appeal, on several dates, none has appeared on behalf of the assessee. However, even today i.e. on 04/08/2021, neither the assessee nor his representative joined the proceedings, therefore, in such circumstances we proceed the assessee ex parte.

On the other hand, the ld DR, who joined the proceedings is ready with the arguments, therefore, we have decided to proceed with the hearing of the present case ex parte.

Having considered the rival contentions and perused the material placed on record. Since, nobody has appeared on behalf of the assessee for the last several dates, therefore, notice was directed to be served upon the assessee through the ld. DR. Constituent to the direction, the ld. DR served the notice and in this respect, report bearing memo No. 72 has been placed on record by the ld. DR wherein it is mentioned that the notice of appeal has already been served personally upon Shri Bharat Khurana i.e. the assessee on 21/04/2021. After having gone through the 3 ITA 364/JP/2018_ Bharat Khurana Vs ITO report filed by the ld. DR, we are convinced that the notice in the present appeal was served upon the assessee through the ld. DR but even in spite of that, none has appeared on behalf of the assessee. Considering the totality of the facts and circumstances of the case, we are of the view that seeing the act of the assessee of the present appeal, he is not interested to pursue the appeal, therefore, we dismiss the appeal of the assessee by confirming the order of the ld. CIT(A).

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 17th August, 2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 17/08/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Bharat Khurana, Alwar. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 1(1), Alwar. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 364/JP/2018) 6. vkns'kkuqlkj@ By order,