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

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.