SHAH TRADERS, MUMBAI V. ITO 20(3)(2), MUMBAI

ITA 1539/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84374 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 09-12-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 25-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SACHIDANAND DUBE

Judgement Text

, , ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI , .. , ! BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER . / ITA NOS.1539 TO 1541/MUM/2013 ' ' ' ' #' #' #' #' / ASSESSMENT YEAR: 2000-01 TO 2001-02 M/S SHAH TRADERS, C/O VIVEK V JOSHI & ASSOCIATES, A-708, ZAITOON APARTMENTS, STATION ROAD, GOREGAON (WEST), MUMBAI-400062 VS. INCOME-TAX OFFICER, RANGE 20(3)(2), MUMBAI. ( $% / APPELLANT ) ( &'$% / RESPONDENT) P.A. NUMBER : AAAFS3958D $% ( ) / APPELLANT BY: NONE &'$% ( ) / RESPONDENT BY : SHRI SACHIDANAND DUBE ( *+ / DATE OF HEARING : 09/12/2014 ,-# ( *+ / DATE OF PRONOUNCEMENT : 09/12/2014 O R D E R PER JOGINDER SINGH, JM: THESE THREE APPEALS ARE BY THE ASSESSEE CHALLENGING THE RESPECTIVE ORDERS OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI, ALL DATED 31/08/2012 ON THE GROUNDS AS DETAILED IN THE GROUNDS OF APPEAL. 2 M/S SHAH TRADERS 2. AT THE TIME OF HEARING, NOBODY REPRESENTED THE A SSESSEE WHEREAS SHRI SACHIDANAND DUBEY, LD. DR WAS PRESENT FOR THE REVENUE. WE NOTE THAT THESE APPEALS WERE FILED BY THE ASSESSEE ON 25/02/2013. NOTICE OF HEARING WAS ISSUED ON 10/04/2014 FOR 22/0 5/2014. THE ASSESSEE MOVED APPLICATION FOR ADJOURNMENT AND THE BENCH ADJOURNED THESE APPEALS FOR HEARING FOR 09/12/2014. WHEN TH E CASE WAS CALLED FOR HEARING, THE ASSESSEE NEITHER PRESENTED ITSELF NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE I S NOT INTERESTED TO PURSUE ITS APPEAL. 2.2. THE ASSESSEE HAS FILED APPLICATION FOR CONFIRM ING PENALTY U/S 271(1)(C) OF THE INCOME-TAX ACT FOR A.Y. 2000-01, 20 01-02 AND DISALLOWANCE OF FOREIGN TRAVELLING EXPENSES FOR A.Y. 2001-02. IT IS ALSO NOTED THAT THERE IS DELAY OF 111 DAYS IN FILING THE SE APPEALS BEFORE THIS TRIBUNAL FOR WHICH THE ASSESSEE HAS FILED APPLICATI ON FOR CONDONATION OF DELAY. THE ASSESSEE DID NOT APPEAR ON THE APPOI NTED DATE, THEREFORE, WE HAVE NO OPTION BUT TO PROCEED EX-PART Y QUA THE ASSESSEE. WITHOUT GOING INTO THE MERITS OF THE CASE, WE PRESU ME THAT THE ASSESSEE HAS NOTHING TO SAY ON THE CONDONATION OF D ELAY, THEREFORE, WE HAVE NO OPTION BUT TO DISMISS THE APPLICATION OF TH E ASSESSEE, FILED FOR CONDONATION OF DELAY, RESULTING INTO DISMISSAL OF A PPEALS OF THE ASSESSEE AS NOT MAINTAINABLE. 2.3. WE ARE MAKING IT CLEAR THAT IF THE ASSESSEE AT THE LATER STAGE MOVES AN APPLICATION, IF ANY, FOR RESTORATION OF TH ESE APPEALS AND SATISFIES THE BENCH THAT THERE WAS A REASONABLE CA USE FOR NON- APPEARANCE ON THE APPOINTED DATE THE BENCH IS FREE TO TAKE A VIEW ON THE BASIS OF ARGUMENTS AND MATERIAL, IF ANY, BROUGH T ON RECORD. 3 M/S SHAH TRADERS FINALLY, THE APPEALS OF THE ASSESSEE ARE DISMISSED A S NOT MAINTAINABLE. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 09/12/2014. SD/- SD/- B.R. BASKARAN JOGINDER SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED - 09/12/2014 F{X~{T? P.S/. . . . . . . ( (( ( &*/ &*/ &*/ &*/ 0/#* 0/#* 0/#* 0/#* / COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. &'$% / THE RESPONDENT. 3. 1 ( ) / THE CIT(A)- 4. 1 / CIT 5. /2 &* , , / DR, ITAT, MUMBAI 6. 23' 4 / GUARD FILE. . . . . / BY ORDER, '/* &* //TRUE COPY// 5 55 5 / 6 6 6 6 7 7 7 7 (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI