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Facts
The assessee filed an appeal against an addition of Rs. 2,30,14,000/- made by the Assessing Officer under section 68 of the Income-tax Act, 1961, which was further enhanced by the CIT(A) to Rs. 2,70,14,000/- for A.Y. 2007-08. Although the appeal was initially dismissed in limine and subsequently recalled, the assessee consistently failed to appear or be represented during multiple hearings despite due notice.
Held
The Tribunal noted that the assessee showed no interest in pursuing the appeal, as they neither attended the proceedings nor arranged for representation on several occasions after the appeal was recalled. Consequently, the Tribunal was left with no option but to dismiss the appeal due to the assessee's non-cooperation.
Key Issues
Whether the addition made under Section 68 of the Income-tax Act, 1961, and its enhancement by the CIT(A) was valid, and the procedural consequence of the assessee's repeated non-appearance during the tribunal proceedings.
Sections Cited
Section 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘H’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld. CIT(A) - 30, New Delhi dated 17.03.2015 pertaining to A.Y. 2007-08.
The assessee is aggrieved by the addition of Rs. 2,30,14,000/- made by the Assessing Officer u/s 68 of the Income-tax Act, 1961 [the Act, for short] and further aggrieved by the enhancement of the addition by the ld. CIT(A) to the tune of Rs. 2,70,14,000/-.
Our record shows that this appeal was dismissed on 11.02.2019 in limine. Thereafter, the appeal was recalled vide order dated 26.08.202 in MA No. 881/DEL/2019. Thereafter, this appeal was listed on several occasions with notice, yet neither the assessee chose to attend the proceedings nor anybody represented the assessee.
With this attitude of the assessee, we are left with no choice but to dismiss the appeal.
In the result, the appeal of the assessee in is dismissed.
The order is pronounced in the open court on 20.02.2024.