Case Law Details
Leelavati Vijaykumar Kotecha Vs ACIT (ITAT Pune)
AO, pursuant to search and seizure conducted at assessee’s premises, framed assessment under section 153A and made addition. Assessee’s case was that regular assessment for concerned assessment year had attained finality and no incriminating material was found during search. As there was no incriminating material found during search, no addition could be made because on the date of search no regular assessment was pending.
FULL TEXT OF THE ITAT JUDGMENT
This bunch of four appeals by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-12, Pune dated 21.03.2016 common for the assessment years 2007-08, 2008-09, 2010-11, 2012-13.
2. The notice of appeal was sent to the assessee on 06.02.2018 for 28.03.2018 through RPAD. As is evident from acknowledgement card on record, the notice was duly served on the assessee. On 28.03.20 18, a request letter was received from assessee seeking adjournment on account of pre-occupation of the Counsel. On the request of assessee, the case was adjourned to 03.04.20 18. The next date of hearing was pronounced in open Court. On 03.04.20 18, neither the assessee nor any Authorized Representative/Counsel of assessee appeared in the Court. No letter seeking adjournment has either been filed. It appears that assessee is not keen to pursue her appeals. In such circumstances, we proceed to decide these appeals with the assistance of ld. DR and material available on record.
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