SAMRENDRA KUMAR MOHANTY,JAMSHEDPUR vs. ITO, WARD-3(1), JAMSHEDPUR

This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-Jamshedpur [hereinafter referred to as ‘Ld.CIT(A)’] dated 21.08.2018 for the assessment year 2015-16.

The assessee has challenged before us the order of Ld. CIT(A) confirming the various additions made by the AO on various grounds.

At the time of hearing, neither the assessee nor his authorized representative appeared to argue the case nor any adjournment petition was filed before us seeking

After hearing the Ld. D.R and perusing the material on record, we find that the Ld. CIT(A) has passed the appellate order after taking into account the contentions of the assessee and thus decided the issue on merit. Before us the assessee has not filed any materials to controvert the conclusion reached by the Ld. CIT(A) on various issues. Moreover the assessee has been found to be non-cooperative on the various dates of hearing when the case was adjourned from time to time as no one appeared before us nor any application for adjournment was filed. Even the Power of attorney was withdrawn by the counsel of the assessee for the reason is that assessee is not contactable. We have perused the report submitted by the AO that the assessee is not traceable and matter has been referred to ITO for recovery for necessary actions. Accordingly we dismiss the appeal of the assessee by upholding the order of AO.

In the result, the appeal of the assessee is dismissed.