Held that since there was no no appearance from the side of the assessee on the various dates and no material had been placed by the assessee before the Tribunal to controvert the findings of the lower authorities nor had the assessee pointed to any fallacy in the findings of lower authorities, there was no reason to interfere with the order of the Commissioner (Appeals). (AY.2015-16)
MGS Securities P. Ltd. v.Dy. CIT (2023)101 ITR 95 (SN)(Delhi) (Trib)
S. 253 : Appellate Tribunal-Appeal by assessee-Assessee not putting appearance-Not adducing material before Tribunal to controvert findings-Order of CIT (A) justified.[S. 250]