ACIT Vs Decent Agencies Pvt. Ltd. (ITAT Delhi)
ITAT Delhi held that since after filing of an appeal no one appeared on behalf of the assessee. Accordingly, the appeal filed by the assessee dismissed due to none appearance by the assessee.
Facts- The assessee filed three appeals against order of CIT(A) for A.Y. 2010-11, 2012-13 and 2013-14. It is important to note that inspite of putting up the case of hearing several times, no one appeared on behalf of the assessee.
Conclusion- Held that even the assessee is in appeal before us raising several grounds on the same issues on merit as well as raised the issue of approval granted u/s 153D of the Act. Since none appeared on behalf of the assessee, we dismiss the appeals filed by the assessee on both counts.
Held that CIT (A) has granted relief by holding the protective additions on account of commission in the hands of the assessee with detailed findings, however since there was no representation from the assessee side, we refrained from giving any relief to the assessee including in Revenue’s appeal. Accordingly, the appeal filed by the assessee is dismissed and the appeal filed by the Revenue is allowed at this stage even though there is specific findings by the CIT (A) on allowability of issue raised by Revenue before us.
