Non-appearance gives rise to presumption that assessee had nothing to rebut to findings of AO

SH. Inder Pal Singh Bedi Vs ACIT (ITAT Delhi) Bench is of considered opinion that a presumption of truth is attached to the record of proceedings conducted by public authorities as reflected in their orders though the same is rebuttal. The assessee had the opportunity to rebut the findings of Ld. Assessing officer with regard to denial of the parties, who allegedly had issued bills. However, the assessee by his non-appearance failed to rebut the observations and findings of the AO by any evidence, before the Ld. First Appellate Authority. Rather non-appearance gives rise to presumption that as...