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Facts
The assessee filed an appeal against an order dated 11.06.2024, concerning the assessment year 2017-2018. The appeal relates to an addition of Rs.3,35,000/- for an undisclosed bank account. The appeal has been listed for hearing on multiple occasions but the assessee has not represented their case or submitted any supporting documents.
Held
The Judicial Member noted that the assessee has not taken any action to represent their case or provide supporting evidence for their claim. Consequently, the findings of the Assessing Officer and the Commissioner of Income Tax (Appeals) are considered to be on a correct footing and do not require any interference.
Key Issues
Whether the appeal can be decided in the absence of representation and evidence from the assessee.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
This is an appeal filed by the assessee against the order dated 11.06.2024, passed by the ld.Addl/JCIT(A)-1, Jaipur for the assessment year 2017-2018. 2. None represented on behalf of the assessee.
The only issue in the assessee’s appeal is in regard to an addition of Rs.3,35,000/- made in assessment order in respect of one bank account with SBI which had not been disclosed by the assessee. The appeal has been filed on 16/08/2024. The appeal has been posted for hearing on multiple occasions, being 11/09/2024, 27/11/2024, 19/12/2024, 13/02/2025, 26/06/2025, 07/08/2025, 16/09/2025, 25/11/2025, 06/01/2026 and even today i.e. on 13/01/2026. On none of these dates the assessee has taken any action to represent his case, neither has the assessee filed any documents in support of his claim. As there is no evidence produced by the assessee in support of the assessee’s claim, I am of the view that 2 the findings of the ld.AO and that of the ld. CIT(A) are on right footing which does not call for any interference and, thus, the appeal of the assessee stands dismissed.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 13/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //// (