SHRI ASHOK VERMA,NEW DELHI vs. ITO, NEW DELHI

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-17, New Delhi dated 27.02.2017 for Assessment Year 2012-13.

In this case, assessee filed return of income declaring income of Rs. 4,73,600/-. The AO issued several statutory notices for completion of the assessment but none have been attended on behalf of the assessee. The assessee did not produce books of account and other documentary evidences before the AO, therefore, AO rejected the books of account u/s 145(3) and made the assessment u/s 144 of the Act. The AO made addition by estimating gross profit @ 5% and made addition of Rs.

The assessee challenged the ex parte assessment order as well as both the additions on merits. The Ld. CIT(A), however, noted that assessee has been given sufficient opportunities on various dates which have not been availed to by the assessee. Therefore, ex parte order has been correctly made. In absence of production of the books of account, other material and confirmation from the creditors confirmed both the additions and dismissed the appeal of assessee.

The assessee has been notified the date of hearing through registered post, however, assessee did not appear on the dates of hearing.

Ld. DR contended that in absence of any documentary evidences the authorities below were justified in making the additions.

Considering the facts of the case, we do not find any merit in the appeal of assessee. The assessee in the present appeal has challenged the ex parte assessment order u/s 144 of the Act because no reasonable opportunities of being heard have been given to assessee. However, the assessment order shows that several opportunities have been given to assessee through statutory notices but none have been complied with.