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 assessee had nothing to rebut to the findings of the Ld. Assessing Officer. That being so there is no merit in the appeal. The same is dismissed.
FULL TEXT OF THE ORDER OF ITAT DELHI
The appeal has been preferred by the assessee against the order dated 05.11.2018 of the Commissioner of Income Tax (Appeals)-14 (hereinafter referred to as “the Ld. First Appellate Authority or FAA”) whereby the appeal against the order passed u/s 143(3) of the Income Tax Act (hereinafter referred to as “the Act”), of the assessee was dismissed on the basis that when the appeal was fixed for hearing on 19.04.2017, 18.01.2018, 15.02.2018 and 1.11.2018 and thereafter on 25.10.2018, the appellant-assessee failed to appear therefore, presuming that the assessee does not wish to pursue the appeal, the appeal was dismissed by the ld. First Appellate Authority.
2. The assessee has preferred the appeal raising following grounds :-
“1. Ld. CIT (A) has erred in facts and in law in dismissing appeal without any notice and addition confirmed in dismissing appeal is bad in law.
2. Ld. CIT (A) did not consider following Ground Of Appeal filed before Ld. CIT (A).
