MAHEK K. DASWANI, NAVI MUMBAI V. CIT-III, KALYAN

ITA 2730/MUM/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1979 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 2730/MUM/2013 ASSESSMENT YEAR: 2008 - 09 MAHEK K. DASANI E - 8/01, PLOT NO 2 SECTOR - 1, VASHI NAVI MUMBAI 400703 VS. CIT - III 2 ND FLOOR, RANI MANSION MURBAD ROAD KALYAN (W) KALYAN PAN NO. AIGPD2402H APPELLANT .. RESPONDENT DATE OF HEARING: 07 /1 1 /2016 DATE OF PRONOUNCEMENT: 07 /1 1 /2016 ORDER PER N.K.PRADHAN, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE . THE RELEVANT ASSESSMENT YEAR IS 20 08 - 09 . IT IS DIRECTED AGAINST THE ORDER DATED 09/11/2012 PASSED U/S 263 OF THE INCOME TAX ACT, 1961 (THE ACT) BY THE COMMISSIONER OF INCOME TAX - III , THANE. 2. THE ONLY GROUND BY THE ASSESSEE IN THIS APPEAL IS THAT THE LD. CIT ERRED IN LAW AND AS WELL AS ON FACTS WHILE SETTING ASIDE THE ASSESSMENT ORDER PASSED BY THE AO ON THE GROUND THAT THE AO HAD NOT CONDUCTED PROPE R ENQUIRIES WITH REFERENCE TO CASH DEPOSITED BY THE ASSESSEE IN HER ACCOUNT AND INVESTMENT MADE BY HER, IN SPITE OF THE FACT THAT THE AO HAD EXAMINE D THESE ISSUES DURING ASSESSMENT PROCEEDINGS. ASSESSEE BY NONE DEPARTMENT BY MR. N.P.SINGH - DR ITA NO. 2730/MUM/2013 2 3. WE FIND THAT THERE IS REPEATED NON - COMPLIANCE BY THE ASS ESSEE TO BE NOTICES ISSUED BY THE R EGISTRY FIXING THE CASE OF HEARING. THE CASE WAS FIXED FOR HEARING ON 15/1/ 20 15 ;13/7/2015;25/5/2016 AND 7/11/2016 BY SENDING THE NOTICES THROUGH RPAD . THE ASSESSEE DID NOT APPEAR FOR HEARING ON THE ABOVE DATES. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ITA NO. 267/DEL/2014 ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE.' 4.1 SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWA N OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 4.2 THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477 - 478) HAS HEL D THAT THE APPEAL DOES NOT MEAN MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 5. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, THE APPEAL IS DISMISSED FOR NON - PROSECUTION . 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 /1 1 /2016 SD/ SD/ - (JOGIN DER SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 07 /1 1 /2016 ITA NO. 2730/MUM/2013 3 AKS/ ON TOUR COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3 . CIT 4 . DR, ITAT, MUMBAI 5 . GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI