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Facts
The assessee filed an appeal against the order of the Additional CIT(A) for assessment year 2005-06. The assessee failed to appear for the hearing and also did not provide any submissions or evidence. This was a second round of litigation.
Held
The Tribunal noted that the assessee was ex-parte before the lower authorities and did not provide any fresh evidence or documents to support their contentions. The Tribunal held that the assessee failed to substantiate their grounds of appeal.
Key Issues
Whether the appeal can be decided ex-parte in absence of the assessee and without any supporting documents.
Sections Cited
Section 36
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 275/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. Addl. CIT(A)-I, Delhi dated 08-01-2024 for the assessment year 2005-06 raising the grounds of appeal as mentioned at Form No. 36. 2.1 During the course of hearing, the Bench noticed that none appeared on behalf of the assessee when the case was call out for hearing. Therefore, in the absence of assessee or his authorized representative, the application seeking adjournment was dismissed vide even dated 16-04-2024.