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Facts
The assessee filed an appeal against the order of the Ld. CIT(A). The assessee did not appear for the hearing, and the case proceeded ex-parte. The assessee had previously failed to provide documentary evidence to support acquisition costs, import costs, or selling expenses.
Held
The Tribunal upheld the order of the Ld. CIT(A). Since the assessee failed to present any evidence or explanations to rebut the findings, the Tribunal found no reason to interfere with the lower authority's decision.
Key Issues
Whether the appeal can be dismissed ex-parte due to the assessee's non-appearance and failure to provide evidence.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.
Before: Shri Sandeep Gosain(JM) & Shri Prabhash Shankar(AM)
Per Sandeep Gosain (JM) :- This appeal filed by the assessee is directed against the order dated 24.6.2024 passed by Ld. CIT(A) under section 250 of the I.T. Act for A.Y. 2017-18.
At the outset, when the case was called for hearing, none appeared on behalf of the assessee in spite of repeated calls.
On the other hand, Ld. DR presents in the court and ready with the arguments. Therefore, we have decided to proceed the hearing with the case ex-parte.
From the case record, we find that the assessee was ex-parte before the Ld. AO and had moved an application for leading additional evidences while filing appeal before Ld. CIT(A). However, appeal of the assessee was dismissed on the ground that he has not furnished any documentary evidences either in support of cost of acquisition, cost of imports or selling expenses. Even the assessee has not furnished any agreement in support of 2 Anil Arjun Waghmare purchase of new property. The application for leading additional evidences was also rejected by Ld. CIT(A) on the ground that the same has been filed without any accompanying petition making out of case under any of the four limbs of Rule 46A(1) of the Income Tax Rules, 1962.
After hearing Ld. DR and after evaluating records, we are of the view that since assessee has not lead any evidences of any nature whatsoever before us and has not furnished any explanation or documents in order to controvert or rebut the findings so recorded by Ld. CIT(A). Therefore, we find no reason to interfere into or to deviate from findings recorded by Ld. CIT(A). Thus, we dismiss the appeal filed by the assessee and uphold the order of Ld. CIT(A).
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 17/06/2025.