RAMESH SURAJ BAKSH SINGH, MUMBAI V. ITO 20(2)(4), MUMBAI

ITA 1587/MUM/2011

• Counselvise Citation: 158719914 RSA 2011
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 24-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV JAIN

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL,MUMBAI - D BENCH. , . .. . ' ' ' ' . .. .# # # # . .. . ' ' ' ' . .. .$ $ $ $, ,, , BEFORE S/SH. RAJENDRA,ACCOUNTANT MEMBER & DR. S.T.M . PAVALAN,JUDICIAL MEMBER /. ITA NO.1587/MUM/2011, $ $ $ $ & & & & / ASSESSMENT YEAR-2007-08 RAMESH SURAJ BAKSH SINGH, 48/A, FLAT NO.8, MANISH NAGAR, 4 BUNGALOW, ANDHERI (W) MUMBAI-400058 VS ITO 20(2)(4) MUMBAI. PAN:AAOPS0234Q ( '( / APPELLANT) ( )*'( / RESPONDENT) $+, $+, $+, $+, - - - - / ASSESSEE BY : NONE . - / REVENUE BY : SHRI SANJEEV JAIN $ $ $ $ . .. . , , , , / DATE OF HEARING : 18-02-2014 /0& . , / DATE OF PRONOUNCEMENT : 26-02-2014 $ $ $ $ , 1961 . .. . 254 )1( ,1, ,1, ,1, ,1, 2 2 2 2 ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER RAJENDRA,AM $ $ $ $ : CHALLENGING THE ORDER DATED 06.12.2010 OF THE CIT(A ),31-MUMBAI,ASSESSEE HAD FILED TWO GROUNDS OF APPEAL. 2. ASSESSEE,AN INDIVIDUAL FILED HIS RETURN OF INCOME O N 12.10.2007DECLARING TOTAL INCOME AT RS. 2.72 LACS.LATER ON CASE WAS SELECTED FOR SCRUTINY A ND ASSESSING OFFICER (AO) CALLED FOR DETAILS FROM HIM FROM TIME TO TIME.AS PER THE AO,ASSESSEE D ID NOT APPEAR BEFORE HIM ON 5 OCCASIONS AND ON 09.10.2009 HE RECEIVED A LETTER FROM THE ASSESSE E SEEKING ADJOURNMENT FOR 10 DAYS. AO GRANTED ADJOURNMENT TO THE ASSESSEE AND FIXED FINAL HEARING ON 01.12.2009. AS PER THE ASSESSMENT ORDER NOBODY ATTENDED BEFORE THE AO. AFTER CONSIDERING TH E MATERIAL AVAILABLE BEFORE HIM, AO FINALISED THE ASSESSMENT U/S.144 OF THE ACT ON 03.12.2009 DET ERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.29.47 LACS. 3. ASSESSEE PREFERRED AN APPEAL BEFORE THE FIRST APPEL LATE AUTHORITY(FAA).AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND THE ASSESSMENT ORDE R,HE DISMISSED THE APPEAL FILED BY THE ASSESSEE.AGGRIEVED BY THE ORDER OF THE FAA,ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL.VIDE RPAD LETTER DATED 06.11.2013,ASSESSEE WAS SENT A HE ARING NOTICE BY THE REGISTRY.POSTAL AUTHORITIES HAS RETURNED BACK THE NOTICE WITH THE R EMARK LEFT.ASSESSEE HAD NOT FILED NEW ADDRESS, IF ANY,BEFORE THE TRIBUNAL,SO NOTICE WAS S ENT ON THE LAST KNOWN ADDRESS.DURING THE COURSE OF HEARING BEFORE US,NOBODY APPEARED ON BEHALF OF T HE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNING THE MATTER FILED. 4. WE HAVE PERUSED THE ORDER OF THE FAA AND ARE CONVIN CED THAT HIS ORDER DOES NOT SUFFER FROM ANY LEGAL INFIRMITY.CONFIRMING HIS ORDER, WE DECIDE BOT H THE GROUNDS OF APPEAL AGAINST THE ASSESSEE. AS A RESULT, APPEAL F ILED BY THE ASSESSEE STANDS DISMISSED. 2 ITA NOS. 1587/MUM/2011 RAMESH SURAJ BAKSH SINGH. . 3,4 3,4 3,4 3,4 $+, $+, $+, $+, 5 5 5 5 6 6 6 6 . .. . 1 11 1 $ $$ $7 7 7 7 . .. . , , , , 89 8989 89 . ORDER PRONOUNCED IN TH E OPEN COURT ON 26 TH FEBURARY,2014 . 2 . /0& : ;$ 26 3 , 201 4 0 . 1 < SD/- SD/- ( . .# .$ / DR. S.T.M.PAVALAN) ( / RAJENDRA) / UDICIAL MEMBER /ACCOUNTANT MEMBER / MUMBAI, ;$ /DATE: 26.02.2014. SK 2 2 2 2 . .. . ),> ),> ),> ),> ?>&, ?>&, ?>&, ?>&, / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / '( 2. RESPONDENT / )*'( 3. THE CONCERNED CIT(A)/ @ A , 4. THE CONCERNED CIT / @ A 5. DR D BENCH, ITAT, MUMBAI / >B1 ),$ , . . . 6. GUARD FILE/ 1 3 *>, *>, *>, *>, ), ),), ), //TRUE COPY// 2$ / BY ORDER, C / 8 DY./ASST. REGISTRAR , /ITAT, MUMBAI