M/S.THE MILLS STORE COMPANY (BOMBAY) PRIVATE LIMITED, MUMBAI V. PRI.CIT-2, MUMBAI

ITA 1122/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1420 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M DAYASAGAR
• Keywords: Revision of order
• Section: 143(3); 263

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE SH. SANDEEP GOSAIN, JM & HONBLE SH. G. MANJUNATHA , AM ./ I.T.A. NO . 1122/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14 ) M/S THE MILLS STORE COMPANY (BOMBAY) PVT. LTD. 23, MORVI HOUSE, 28/30, GOA STREET, BALLARD ESTATE, MUMBAI - 400 038 / VS. PR. CIT - 2, ROOM NO. 344, 3 RD FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 ./ ./ PAN NO. A A BCT0636M ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENTBY : SHRI M. DAYA SAGAR, D R / DATE OF HEARING : 02 .0 5 .201 9 / DATE OF PRONOUNCEMENT : 03.05.2019 / O R D E R PER SANDEEP GOSAIN, J UDICIAL MEMBER : THE P RESENT APPE AL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. PCIT 2 , MUMBAI DATED 19.01.18 F OR AY 2013 - 14. 2 I.T.A. NO. 1122 /MUM/201 8 M/S THE MILLS STORE COMPANY (BOMBAY) PVT. LTD. 2. AT THE VERY OUTSET, IT IS NOTICED THAT NONE HAS APPEARED ON BEHALF OF ASSESSEE IN SPITE OF CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. FROM THE RE CORD, WE OBSERVED THAT ON THE LAST DATE OF HEARI NG ON 20.02.19, THE ASSESSEE FILED AN APPLICATION FOR SEEKING ADJOURNMENT, THEREFORE CONSIDERING THE REQUEST OF ASSESSEE, MATTER WAS ADJOURNED TO 02.05.19 I.E. TODAY . HOWEVER, NONE HAS APPEARED ON BEHALF OF ASSESSEE IN SPITE OF CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. T HEREFORE WE HAVE NO OTHER OPTION EXCEPT TO PROCEED THE ASSESSEE EX - PARTE. ON THE OTHER HAND L D. DR PRESENT IN THE COURT IS READY WITH ARGUMENTS. THEREFORE WE HAVE DEC IDED TO PROCEED WITH THE HEARING OF THE CASE EX - PA RTE WITH THE ASSISTANCE OF THE L D. DR AND THE MATERIAL PLACED ON RECORD. 3 . THE GROUND S RAISED BY THE ASSESSEE RELATES TO CHA LLENGING THE ORDER OF LD. PR. CIT , U/S 263OF THE I.T. ACT, REVISING ASSESSMENT ORDER DATED 30.03.16 PASSED U/S 143(3) OF THE ACT. 3 I.T.A. NO. 1122 /MUM/201 8 M/S THE MILLS STORE COMPANY (BOMBAY) PVT. LTD. 4 . WE HAVE HEARD LD. DR AND WE HAVE ALSO PERUSED THE MATERIAL PLACED ON RECORD AS WELL AS THE ORDERS PASSED BY REVENUE AUTHORITIES. FROM THE RECORDS, WE NOTICE THAT IN PARA NO. 3 OF THE ORDER OF LD. PCIT PASSED U/S 263 OF THE ACT, ASSESSEE HAD SOUGHT ADJOURNMENT S FROM TIME TO TIME ON VARIOUS OCCASIONS AND THUS THE ASSESSEE AS WELL AS HIS AUTHORIZED REPRESENTATIVE HAD NOT APPEARED, THEREFORE IN THE ABSENCE OF ASSESSEE OR HIS REPRESENTATIVE, THE MATTER WAS DECIDED BY LD. PCIT EX - PARTE. EVEN BEFORE US, NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE HAD APPEARED. W E ARE OF THE VIEW THAT IT IS THE BOUNDED DUTY OF THE ASSESSEE OR HIS REPRESENTATIVE TO APPEAR BEFORE THE AUTHORITIES ON EACH AND EVERY DATE OF HEARING AND TO ASSIST AND COOPERATE THE AUTHORITIES FOR THE EARLY DISPOSAL OF THE CASE/APPEAL. 5. AS FAR AS CHALLENGING THE ORDER U/S 263 PASSED BY LD. PCIT IS CONCERNED, NO NEW FACTS OR CONTRARY JUDGMENTS HAVE BEEN BROUGHT ON RECORD BEFORE US I N ORDER TO CONTROVERT OR REBUT THE FINDINGS SO RECORDED BY LD PCIT. THEREFORE, THERE ARE NO REASON S FOR US TO INTERFERE INTO OR DEVIATE FROM THE FINDINGS SO RECORDED BY THE LD. P CIT. HENCE , WE ARE OF THE CONSIDERED VIEW THAT THE 4 I.T.A. NO. 1122 /MUM/201 8 M/S THE MILLS STORE COMPANY (BOMBAY) PVT. LTD. FINDINGS SO RECORDED BY THE LD. P CIT ARE JUDICIOUS AND ARE WE LL REASONED. RESULTANTLY, THE GROUND S RAISED BY THE ASSESSEE STANDS DISMISSED . 6 . IN THE NET RESULT , THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MAY , 2019. SD/ - SD/ - ( G. MANJUNATHA ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 03 . 05 .201 9 SR.PS . DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI