SHREE GANESH FORGINGS LTD, MUMBAI V. DCIT TDS 3(2), MUMBAI

ITA 1159/MUM/2014

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8566 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 21-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH DESH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI D.T.GARASIA , JM AND SHRI RAJESH KUMAR, AM I.T.A. NO. 1159 /MUM/20 1 4 ( / ASSESSMENT YEAR : 2 009 - 10 ) M/S RELIABLE DISPOSAL GLA SS CONTAINERS PVT LTD., B - 202, ALIABAD CO - OP HSG SOC LTD, BEHARAM BAUG ROAD, JOGESHWARI (W), MUMBAI - 400102 / VS. INCOME TAX OFFICER 4( 3), MUMBAI. ./ PAN : AA CCR6786R ( / APPELLANT) : ( / RESPONDENT ) / ASSESSEE BY : NONE / REVENUE BY : SHRI SAURABH DESHPANDE / DATE OF HEARING : 1 9.9.2017 / DATE OF PRONOUNCEMENT : 16. 1 1 . 201 7 / O R D E R PER RAJESH KUMAR, A. M: THIS IS AN APPEAL FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 21.1.2014 PASSED BY THE COMMISSIONER OF INCOME TAX - (A) - 2, THANE FOR THE ASSESSMENT YEAR 2 009 - 10 . 2. DESPITE SERVICE OF NOTICE BY RPAD, WHEN THE CASE WAS CALLED FOR HEARING NEITHER THE ASSESSEE NOR ITS REPR ESENTATIVE APPEARED BEFORE US AND NOR THERE WAS ANY APPLICATION FOR ADJOURNMENT OF THE APPEAL FILED . HENCE, WE 2 I.T.A. NO. 1559 /MUM/201 4 HAVE NO OTHER ALTERNATIVE BUT TO DISPOSE OF THIS APPEAL EX - PARTE AFTER HEARING T HE LD.DR. ACCORDINGLY, WE ARE DECIDING THIS APPEAL O N BASIS OF MATERIAL AVAILABLE BEFORE US AND AFTER HEARING THE LD.DR. 3 . THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL: DISALLOWABLE ORDER 1. THE LEARNED CIT (APPEAL) - II, THANE ERRED IN PASSING THE DISALLOWABLE ORDER THEREFORE, THE ORDER PASSED BY C.I.T AP PEAL - II MAY BE SET ASIDE. MERIT 2. THE LEARNED CIT APPEAL - II THANE ERRED IN SUSTAINING THE ORDER OF THE ASSESSING OFFICER WARD 4(3) THANE. 3. THE LEARNED CIT APPEAL - II THANE IS NOT JUSTIFIED THE SUSTAINING THE FOLLOWING ADDITIONS. 4. THE LOSS OF RS. 330764/ - 5. THE T.D.S AMOUNT PAID LATE RS. 370578/ - 6. THE LONG TERM CAPITAL GAIN RS. 12879379/ - 7. THE COST OF ELECTRICAL FITTINGS IN THE FACTORY STRUCTURE RS. 1640944/ - 8. THE COST OF IMPROVEMENT ON FACTORY STRUCTURE. 9. THE COST OF FURNITURE & FIX TURE. 4. AFTER HEARING THE LD.DR AND ON PERUSAL OF THE IMPUGNED ORDER AND MATERIAL AVAILABLE WITH US, WE FIND THAT THE ORDER PASSED BY THE LD. CIT(A), DECIDING VARIOUS ISSUES APPEAR TO BE ACCORDING TO THE LAW AND FACTS ON RECORD AND HENCE THERE IS REASO N TO INTERFERE WITH IT. MOREOVER, NOTHING HAS BEEN BROUGHT ON THE RECORD TO CONTROVERT THE DECISION OF THE LD.CIT(A) ON VARIOUS ISSUES . THEREFORE, WE ARE INCLINED TO UPHOLD THE ORDER OF THE LD.CIT(A). ACCORDINGLY, THIS APPEAL IS DISMISSED. 3 I.T.A. NO. 1559 /MUM/201 4 5. IN THE R ESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. THE ORDER PRONOUNCED ON 16. 11.2017. S D S D ( D.T.GARASIA ) ( RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : . 16 . 1 1 .2017 SR.PS:SRL: / COPY OF THE ORDER FORWAR DED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, T RUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI