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Judgment
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 153A r.w.s 144of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under:-
| ITA No. &AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 6258/D/25 2014-15 | CIT(A)-30, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1080191016(1) Dated 30.08.2025 | ACIT, CC-32, New Delhi Dated 26.06.2024 |
| 6259/D/25 2015-16 | CIT(A)-30, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079379471(1) Dated 07.08.2025 | ACIT, CC-32, New Delhi Dated 26.06.2024 |
As the appeals were called for hearing none has appeared for the assessee. We find that earlier also without appearing adjournment applications were filed. No more notice to the assessee is justified. 3. Ld. DR was heard who supported the impugned orders. We find that ld. CIT(A) has dealt with the issue of addition on account of agricultural income made by the assessing officer and concluded that except for self serving documents there were no corroboration of the income from revenue records. At the same time ld. CIT(A) has observed that in search certain electronic evidences were found which showed falls claims being made. The findings arrived at by ld. CIT(A) require no interference. The appeals are dismissed.