ORIENT ENTERPRISES Vs. ASSTT. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal has been filed by the assessed against order of learned Commissioner (Appeals), dated 13 -6 -1997, for assessment year 1993 -94.

(2.) THE appeal was listed for hearing on 7 -11 -2002. On that date the appeal was adjourned at the request of the learned counsel for the assessed to 1 -1 -2003. Thereafter, the appeal has been listed on several dates but none has appeared. Thereafter the appeal was adjourned to 29 -4 -2003, and from 29 -4 -2003 to 13 -6 -2003. For 13 -6 -2003, notice dated 13 -5 -2003, was sent through registered post but the assessed has not turned up. Since notice was sent through registered post, it is presumed that the assessed has been served with the notice of hearing. This appeal is, Therefore, being decided on merits after hearing learned Departmental Representative and after considering the entire material on record including the paper book filed by the assessed, which is on record.

(3.) GROUND Nos. I to 4 : These grounds are directed against the order of learned Commissioner (Appeals) for not admitting the fresh material. Before the learned Commissioner (Appeals), the assessed made a request for admission of additional evidence by way of affidavit and copy of bank account in support of the Explanation for the addition to the capital. Since the assessed failed to state the circumstances under which additional evidence could not be filed, the learned Commissioner (Appeals) held that the case made out by the assessed now that it was prevented by sufficient cause in not filing the additional evidence before the assessing officer was not correct. He, Therefore, rejected the request for admitting the additional evidence.