AMIT SANAP,KALYAN vs. DCIT CC 1, THANE

ITA 681/MUM/2020Status: DisposedITAT Mumbai24 June 2022AY 2004-0512 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the lower authorities' decisions, finding no infirmity in the rejection of the assessee's contentions regarding the validity of proceedings and the additions made. The assessee failed to provide sufficient evidence to counter the additions.

What were the facts?

The assessee's appeals for assessment years 2003-04, 2004-05, and 2007-08 were dismissed ex-parte due to the assessee's non-appearance. The appeals challenged the validity of proceedings under Section 153A/153C and additions made by the Assessing Officer.

What were the issues?

The key issues were the validity of assessment proceedings initiated under Section 153A/153C and the justification for additions made to the assessee's income, particularly concerning agricultural income and unexplained cash credits.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153C,Section 143(3),Section 68

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI SANDEEP SINGH KARHAIL

For Respondent: Smt. Shailja Rai

PER SANDEEP SINGH KARHAIL, J.M.

The present appeals have been filed by the assessee challenging the impugned orders of even date 30/11/2019, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals) [“learned CIT(A)”], for the assessment year 2003– 04, 2004–05 and 2007-08. Amit Sanap ITA No. 380 & 681/Mum./2020

2.

When these appeals were called for hearing, neither anyone appeared on behalf of the assessee nor was any application seeking adjournment filed. Upon perusal of the record, we noticed that these appeals were listed for he

The order continues below.

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