SHRI. SANDEEP B KOTHARI,HUBLI vs. JOINT COMMISSIONER OF INCOME-TAX, HUBLI

O R D E R Per Vijay Pal Rao, Judicial Member This appeal by the assessee is directed against the order dated 26.08.2016 of CIT(A) for the assessment year 2011-12. None has appeared on behalf of the assessee despite the fact that on the earlier date of hearing on 20.02.2017 the authorized representative of the assessee appeared and sought adjournment. Therefore it appears that the assessee is not Page 2 of 4 interested in pursuing the present appeal. Accordingly I propose to hear and dispose of this appeal exparte.

2. The ordered passed has not taken into consideration written submission made by the Appellant.

3. The Appellant craves leave to add, alter, modify, delete or substitute any or all the grounds and to file a paper book at time of hearing the Appeal. In view of the above and other submissions that may be made at time hearing of Appeal, it is prayed. 1.To allow the additions made on account of unproved credit balances of Rs. 5,20,725/- or 2.To direct the learnt CIT appeals Hubli, to our Appeal on merits disused. 3.Any other relief that the Honorable Tribunal deems fit.”

The only issue raised by the assessee in this appeal is regarding the addition made by the AO on account of unproved credit balance of Rs. 5,20,725/-. The assessee though challenged the action of the AO before the CIT(A) however, the CIT(A) has dismissed the appeal of the assessee by considering the request of the assessee to withdraw the appeal in para 3 as under. “3. When the case was taken up for adjudication by issue of hearing notice, Shri Vinay Kulkarni, CA

Page 3 of 4 appeared and represented requested to permit him to withdraw the appeal. After discussing the case with him, the appeal is allowed to be withdrawn.” Thus it is clear that the CIT(A) has not gone into the merits of the case as the assessee itself requested the CIT(A) to permit it to withdraw the appeal. Now the assessee has again challenged the impugned order of the CIT(A) but has not filed any document or even affidavit to state that the assessee has not made request before the CIT(A) for withdrawal of the appeal. In the absence of any contrary facts or material or even representation of the assessee I do not find any reason to doubt the impugned order of the CIT(A) recording requests of the assessee to withdraw the appeal.