DR. MEKA PAPA RAO,MUMBAI vs. ACIT, BSINESS CIRLCE-XIII, CHENNAI

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ITA 3184/CHNY/2019Status: DisposedITAT Chennai06 April 2022AY 2007-082 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, noting the consistent non-appearance of the assessee, had no option but to dismiss the appeal. The assessment was confirmed as the assessee failed to provide satisfactory details to counter the Assessing Officer's conclusion.

What were the facts?

The assessee failed to appear before the Tribunal on multiple occasions. The assessment order was confirmed by the first appellate authority due to the assessee's non-appearance and failure to provide counter-evidence regarding income diversion.

What were the issues?

Whether the appeal should be dismissed due to the assessee's persistent non-appearance before the appellate authorities. Whether the assessee provided sufficient evidence to counter the allegation of income diversion to a sister concern.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
For Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, none appeared for the assessee. The perusal of order sheet entries would reveal that none is appearing for the assessee since past many occasions. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. The perusal of record would show that the assessee was assessed u/s 143(3) on 29.12.2009 wherein the returned income of Rs.28.51 Lacs 2 - was determined at Rs.48.83 Lacs. The assessee preferred further appeal before first appellate authority wherein the assessee did not appear and accordingly the assessment was confirmed vide order dated 31.08.2018. The Tribunal, in second appeal vide order dated 11.03.2019, restored the appeal to the file of first appellate authority subject to cost of Rs.2000/-. However, in the set-aside proceedings, the assessment has been confirmed since the assessee again failed to provide any material evidence to counter the conclusion of Ld. AO that there was diversion of income to sister concern. No satisfactory details were furnished. Accordingly, the appeal was dismissed against which the assessee is in further appeal before us.

3.

Before us, none has appeared for assessee not only on this occasion but also since past several occasions as noted in the order sheet entries. Under these circumstances, we have no option but to dismiss the appeal.

4.

The appeal stands dismissed.

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