HARMOHAN SATPAL CHOPRA, MUMBAI V. ACIT 22(1), MUMBAI

ITA 1069/MUM/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2198 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 17-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C N ANGOLKAR
• Section: 143(3); 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE SHRI JASON P. BOAZ, A M AND SHRI AMIT SHUKLA , J M ./ ITA NO. 1069 /MUM/2014 ( / ASSESSMENT YEAR: 2008 - 0 9 ) SHRI HARMOHAN SATPAL CHOPRA /APPELLANT CHOPRA ENGINEERING CO. 5, VADHANI INDUSTRIAL ESTATE, LBS MARG GHATKOPAR (W), MUMBAI 400086 / VS. ASST. COMISSIONER OF INCOME TAX 22(1) AAYAKAR BHAVAN, MK ROAD MUMBAI 400 020 / RESPONDENT ./ PAN - AAAPC7093H / APPELLANT BY: NONE / RESPONDENT BY : SHRI C.N. ANGOLKAR / DATE OF HEARING : 17 .12 . 2015 / DATE OF PRONOUNCEMENT : 22 . 12 .2015 / O R D E R PER JASON P. BOAZ , A.M. THIS APPEAL BY THE ASSESSEE IS DIRECT E D AGAINST THE ORDER OF CIT(A) - 33 , MUMBAI DATED 02 . 12.2013 FOR A.Y. 2008 - 09. 2 . THE FACTS OF THE CASE, BRIEFLY, ARE AS UNDER: - 2.1 THE ASSESSEE, ENGAGED IN THE BUSINESS OF MANUFACTURE AND SALE OF TRACTOR PARTS, FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEA R ON 27.09.2008 DECLARING INCOME OF ` 50,88,350/ - . THE CASE WAS TAKEN UP FOR SCRUTINY AND THE ASSESSMENT WAS COMPLETED UNDER SECTION 143(3) 2 ITA NO. 1069 /MUM/2014 SHRI HARMOHAN SATPAL CHOPRA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) VIDE ORDER DATED 30.11.2010 WHEREIN THE ASSESSEES INCOME WAS DETERM INED AT ` 55,32,230/ - IN VIEW OF, INTER ALIA, DISALLOWANCE OF ` 1,67,489/ - UNDER SECTION 14A OF THE ACT. 2.2 AGGRIEVED BY THE ORDER OF ASSESSMENT FOR A.Y. 2008 - 09 DATED 30.11.2010, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) - 33, MUMBAI CHALLENGING THE DISALLOWANCE OF ` 1,67,489 / - UNDER SECTION 14A OF THE ACT MADE BY THE ASSESSING OFFICER (AO) IN THE ORDER OF ASSESSMENT. THE LEARNED CIT(A) DISMISSED THE ASSESSEES APPEAL VIDE ORDER DATED 02.12.2013. HENCE THE PRESENT APPEAL. 3 . IN THIS APPEAL DIRECTED AGA INST THE ORDER OF THE CIT(A) - 33, MUMBAI DATED 02.12.2013, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: - 1) LEARNED CIT(A) ERRED IN UPHOLDING THE DISALLOWANCE U/S. 14A R.W.R. 8D MADE BY THE ASSESSING OFFICER. 2) YOUR ASSESSEE CRAVES FOR LEAVE TO ADD, ALTER, OR TO AMEND ANY OF THE GROUNDS OF THE APPEAL AT THE TIME OF HEARING. 4 . AFTER VARIOUS OPPORTUNITIES WERE AFFORDED TO THE ASSESSEE, NONE APPEARED ON HIS BEHALF NOR WAS ANY ADJOURNMENT APPLICATION FILED. EVEN ATTEMPTS TO SERVE THE NOTICE THROUGH DEPARTM ENT AT THE LAST KNOWN ADDRESS FAILED. EVEN TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, THE CASE WAS HEARD WITH THE HELP OF THE LEARNED D.R. AND THE MATERIAL ON RECORD. 5 . THE ONLY ISSUE RAISED I N THIS APPEAL BY THE ASSESSEE IS WITH RESPECT TO THE DISALLOWANCE OF ` 1,67,489 / - UNDER SECTION 14A OF THE ACT MADE AND CONFIRMED BY THE AUTHORITIES BELOW. AFTER CONSIDERING THE SUBMISSIONS PUT FORTH BY THE LEARNED D.R. , THE DETAILS ON RECORD 3 ITA NO. 1069 /MUM/2014 SHRI HARMOHAN SATPAL CHOPRA AND THE FINDI NGS OF THE LEARNED CIT(A) IN THE IMPUGNED ORDER, WE FIND THAT THE ASSESSEE HAS BEEN UNABLE TO REBUT THE FINDINGS OF THE AO AND LEARNED CIT(A) IN RESPECTIVELY MAKING AND CONFIRMING THE DISALLOWANCE OF ` 1,67,489/ - UNDER SECTION 14A OF THE ACT. IN THESE CIRCUMSTANCES, WE DO NOT FIND ANY REASON TO DEVIATE FROM OR INTERFERE WITH THE FINDINGS AS RECORDED BY THE LEARNED CIT(A) AND ACCORDINGLY CONFIRM THE SAME. 6 . IN THE RESULT, ASSESSEES APPEAL FOR A.Y. 2008 - 09 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER , 2015. 22.12.2015 SD/ - SD/ - ( AMIT SHUKLA ) ( JASON P. BOAZ ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI , DATED 22 ND DECEMBER , 2015 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) - 3 3 , MUMBAI 4. / THE CIT - 2 2 , MUMBAI 5. , , / DR, H BENCH ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER //TRUE COPY// /ASSTT. REGISTRAR) , /ITAT, MUMBAI N.P.