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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’ LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
These two appeals have been filed by two assessees against separate orders of ld. CIT(A) dated 16.02.2016 and 31.05.2016. 2. None has been appearing on behalf of assessees in these appeals and therefore on earlier two occasions the appeal in Tribunal dated 20.07.2016 and again was dismissed for non prosecution vide order of the Tribunal dated 08.02.2019. However, on both occasions MA were filed by the assessee and the order was recalled vide order of the Tribunal dated 20.02.2017 and 24.10.2019 respectively and the appeal was listed for hearing on merits. Similarly appeal in was dismissed for non prosecution on 8.2.2019 which however was recalled for hearing on merits vide order of the Tribunal dated 24.10.2019. Even after such dismissals and further recalling of the orders of Tribunal dismissing appeals, none has been appearing as noted from the order sheet notings made in the appeal files. Therefore, with the consent of ld. DR it was decided to dispose off the appeals.
Having heard the ld. DR, we find that Assessing Officer had made certain additions on account of difference in stock. Before the Commissioner of Income Tax (Appeals) certain submissions were made. However, the ld. CIT(A) did not find any merit in the written submissions made before him. Before us, no written submission has been made neither by assessees nor by its counsel to explain and to rebut the findings of ld. CIT(A). In the absence of any submissions by assessees or its counsel for rebutting the findings of ld. CIT(A), we do not find any reason to interfere in the findings of ld. CIT(A). Therefore, the appeals filed by the assessees are dismissed.
In the result, both the appeals filed by the assessees are dismissed. (Order pronounced in the open court on 30/05/2022)