Ajay Baldevbhai Patel v. ITO (2020) 80 ITR 367 ( Ahd) (Trib)

S. 144 : Best judgment assessment – No new facts – Addition is held to be justified . [ S.69B ]

Tribunal held that the assessee was not interested in pursuing his present appeal and had failed to explain the assessment before the Assessing Officer and the Commissioner (Appeals). No new facts or circumstances had been placed on record and the orders passed by the Revenue authorities had also gone unrebutted.  Order of CIT (A) is affirmed . AY.2009-10)