RAMESHCHANDRA M TRIPATHI, MUMBAI V. ITO 13(1)(1), MUMBAI

ITA 1225/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9169 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMLATHA
• Keywords: Bogus purchase; Depreciation

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 1225 /MUM/ 2017 (ASSESSMENT YEAR 20 11 - 12 ) I.T.A. NO. 1224/MUM/2017 (ASSESSMENT YEAR 2012 - 13) SHRI RAMESHCHANDRA M. TRIPATHI 13, RUSTOMJEE, ADARSH REGENCY , ADARSH NAGAR MALAD WEST MUMBAI - 400 064. PAN : AADPT9305J VS. ITO 13(1)(1) ROOM NO. 225 AAYAKAR BHAVAN M.K. ROAD NEW MARINE LINES MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY MS. N. HEMLATHA DATE OF HEARING 16.1 0 . 201 7 DATE OF PRONOUNCEMENT 16 . 10 . 201 7 O R D E R BOTH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED CIT(A) - 21, MUMBAI AND THEY RELATE TO A.Y. 2011 - 12 & 2012 - 13. 2. NONE APPEARED ON BEHALF OF THE ASSESSE E EVEN THOUGH NOTICE OF HEARING WAS SENT BY REGISTERED POST ON MORE THAN ONE OCCASION. HENCE, WE PROCEED TO DISPOSE OF THE APPEALS EX - PARE, WITHOUT PRESENCE OF THE ASSESSEE. 3. I HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. IN A.Y. 2 011 - 12, THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN CONFIRMING THE ADDITION RELATING TO INCOME FROM HOUSE PROPERTY, BOGUS PURCHASES, DISALLOWANCE U/S. 40(A)(IA) OF THE ACT, ADDITION U/S. 41(1), DISALLOWANCE RELATING TO DEPRECIATION A ND DISALL OWANCE OF DEDUCTION CLAIMED UNDER CHAPTER VI - A. SHRI RAMESHCHANDRA M. TRIPATHI 2 4. IN A.Y. 2012 - 13, THE ASSESSEE AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN CONFIRMING THE ADDITION RELATING TO INCOME FROM HOUSE PROPERTY AND DISALLOWANCE OF INTEREST AND DEPRECIATION. 5. I NOTICED THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LEARNED CIT(A) ALSO AND HENCE THE FIRST APPELLATE AUTHORITY HAS PASSED THE ORDERS EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. I NOTICED THAT THE LEARNED CIT(A) HAS PASSED THE ORDER GIVING PROPER REASON ING. BEFORE THE TRIBUNAL THE ASSESSEE DID NOT FILE ANY MATERIAL TO COMPEL ME TO INTERFERE WITH THE ORDERS PASSED BY THE LEARNED CIT(A). UNDER THESE SET OF FACTS, I HAVE NO OTHER OPTION BUT TO CONFIRM THE ORDER PASSED BY THE LEARNED CIT(A) IN BOTH THE YEARS . 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 16.10 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MU MBAI ; DATED : 16 / 10 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI