M/S PRIA CEPT (INDIA) LTD., MUMBAI V. DY CIT CC 2 (1) , MUMBAI

ITA 265/MUM/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1979 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

म ु ंबई ठ “स ” स , स ं स. !" हम न, %& स % सम' IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER सं. 265/म ु ं/2020( न. .2013-14) ITA NO. 265/MUM/2020 (A.Y.2013-14) M/s. Pria Cept (India) Limited. Office No.301/302, Belapur Concorde Premises CHS, Plot No.66A, Sector -11, Behind Vijaya Bank, CBD Belapur, Navi Mumbai 400 614. PAN: AACCP-2696-L बनाम/ Vs. : अपीलाथ / Appellant Deputy Commissioner of Income Tax, Central Circle -2(1), 8 th Floor, Room No.804, Old CGO Bldg Annex, Pratistha Bhavan, M.K.Road, Mumbai 400 020 : / Respondent Appellant by : None Respondent by : Shri R.A.Dhyani सुनवाई की तारीख/ Date of Hearing : 03/03/2022 घोषणा की तारीख / Date of Pronouncement : 03/03/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax(Appeals)-48, Mumbai [in short ‘ the CIT(A)’], dated 31/10/2019 for the Assessment Year 2013-14. 2 ITA NO. 265/MUM/2020 (A.Y.2013-14) 2. A perusal of the file shows that since the time appeal was listed for hearing for the first time on 19/07/2021, none has appeared to represent the assessee. The notice of hearing were repeatedly sent to the assessee through RPAD on the address mentioned in Form No.36 by the assessee. Some of the notices sent to the assessee were received back from the Postal Authorities with the remark “Left”. The assessee has not furnished revised Form No.36 giving correct/current address for serving of the notices It seems the assessee is not interested in pursuing the appeal and has abandoned the same. Therefore, we proceed to decide this appeal with the assistance of ld.Departmental Representative and material available on record. 3. Shri R.A.Dhyani representing the Department vehemently supported the findings of CIT(A). The ld.Departmental Representative submitted that the assessee is recalcitrant. The assessee never appeared before Assessing Officer hence, the Assessing Officer was constrained to pass assessment order u/s. 144 of the Income Tax Act, 1961 [ in short ‘ the Act’ ]. Even before CIT(A) the assessee was non-cooperative as is evident from the observations made in para-4 of the CIT(A) order. The ld.Departmental Representative prayed for dismissing appeal of the assessee. 4. The assessee in appeal has assailed the order of CIT(A) in confirming the additions made in assessment proceedings u/s. 144 of the Act. No material 3 ITA NO. 265/MUM/2020 (A.Y.2013-14) is available before us controverting the findings of CIT(A) on merits of the addition. In the absence of any contrary material we are constrained to uphold the findings of First Appellate Authority. Hence, the appeal by assessee is dismissed. Order pronounced in the open Court on Thursday, the 03 rd day of March, 2022. Sd/- Sd/- (S.RIFAUR RAHMAN ) (VIKAS AWASTHY) %& /ACCOUNTANT MEMBER /JUDICIAL MEMBER म ु ंबई/ Mumbai, , $ ं /Dated: 03/03/2022 Vm, Sr. PS(O/S) े Copy of the Order forwarded to : 1. -/The Appellant , 2. . / / The Respondent. 3. ु 0/( )/ The CIT(A)- 4. ु 0/ CIT 5. 1 2 . / $ , . . ., म ु बंई/DR, ITAT, Mumbai 6. 2 34 ! 5 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai