MILAN H HARIA, MUMBAI V. ITO 19(1)(1), MUMBAI

ITA 2921/MUM/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7897 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 15-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD
• Section: 143(3); 144

Judgement Text

ITA.NO.2921/MUM/2013 MILAN H. HARIA ASSESSMENT YEAR-2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . . , , BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.2921/MUM/2013 ( / ASSESSMENT YEAR: 2009-10) MILAN H HARIA 1602,LOKNIRMAN BUILDING A-4 WING, AMBEDKAR ROAD KHAR(WEST) MUMBAI-400 052 / VS. INCOME TAX OFFICER19(1)(1) MUMBAI ! ./ ./PAN/GIR NO. ABCPH-9081-K ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) A SSESSEE BY : NONE RE VENUE BY : SUMAN KUMAR, LD. SR. DR / DATE OF HEARING : 30/10/2017 / DATE OF PRONOUNCEMENT : 13/12 /2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2009-10 ASSAILS THE ORDER OF THE LD. COMMISSIONER O F INCOME TAX (APPEALS)-30 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-30/ITO 19(1)(1)/IT- ITA.NO.2921/MUM/2013 MILAN H HARIA ASSESSMENT YEAR-2009-10 2 116/11-12 DATED 14/02/2013 QUA CONFIRMATION OF CERTAIN ADDITIONS. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. INCOME TAX OFFICER 19(1)(1), MUMBAI [AO] U/S 143(3) READ WITH SECTION 144 OF THE INCOME TAX ACT,1961 ON 07/12/2011. NONE HAS APPEARED FOR ASSESSEE DESP ITE NOTICE AND DESPITE BEING PROVIDED WITH ADEQUATE OPP ORTUNITIES OF BEING HEARD AS PER ORDER SHEET ENTRIES. NO ADJOURNMENT AP PLICATION IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO DECIDE T HE SAME ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARI NG LD. DEPARTMENTAL REPRESENTATIVE [DR]. 2.1 FACTS LEADING TO THE SAME ARE THAT THE ASSESSEE BEING RESIDENT INDIVIDUAL ENGAGED IN DISTRIBUTION OF FMCG GOODS WAS ASSESSED FOR IMPUGNED AY ON 07/12/2011 AT RS.1,49,70,620/- AFTER CERTAIN ADDITIONS / ADJUSTMENTS AS AGAINST RETURNED INCOME OF RS.12,68, 060/- E-FILED BY THE ASSESSEE ON 30/09/2009. 2.2 THE ASSESSEE FAILED TO SUBMIT THE REQUISITE DET AILS CALLED FOR DURING ASSESSMENT PROCEEDINGS, WHICH LED THE LD. AO TO ASS ESSEE THE INCOME TO THE BEST OF HIS JUDGMENT IN TERMS OF SECTION 144 . THE INCOME WAS ASSESSED AFTER VARIOUS ADDITIONS AND DISALLOWANCES AS PER QUANTUM ASSESSMENT ORDER FOR WANT OF REQUISITE DETAILS. 3. THE ASSESSEE CONTESTED THE VARIOUS ADDITIONS BEF ORE LD. CIT(A) WITH PARTIAL SUCCESS VIDE IMPUGNED ORDER DATED 14/0 2/2013. THE LD. CIT(A), AFTER CONSIDERING ASSESSEES SUBMISSIONS, G RANTED PART RELIEF TO THE ASSESSEE. STILL AGGRIEVED, THE ASSESSEE IS IN F URTHER APPEAL BEFORE US. THE LD. DR HAS POINTED OUT THAT THE LD. CIT(A) HAS ALREADY CONSIDERED ASSESSEES VARIOUS SUBMISSIONS ON MERIT AND GRANTED ITA.NO.2921/MUM/2013 MILAN H HARIA ASSESSMENT YEAR-2009-10 3 ADEQUATE RELIEF WHEREVER FOUND TENABLE AND HENCE TH E SAME WAS QUITE FAIR AND JUSTIFIED. 4. HEARD AND PERUSED RELEVANT MATERIAL ON RECORD. A FTER GOING THROUGH THE ORDERS OF LOWER AUTHORITIES, WE FIND THAT THE O NUS TO SUBSTANTIATE THE CLAIMS WAS CLEARLY ON ASSESSEE AND THE ASSESSEE HAS SUFFERED THOSE ADDITIONS, WHICH COULD NOT BE SUBSTANTIATED BY HIM. THE LD. CIT(A) DULY CONSIDERED THE ASSESSEES CLAIM AND TOOK A FAIR AND REASONABLE VIEW. HENCE, THE SAME DO NOT REQUIRE ANY INTERFERENCE ON OUR PART PARTICULARLY WHEN NO NEW MATERIAL HAS BEEN PLACED ON RECORD TO F URTHER SUBSTANTIATE THE CLAIM. 5. RESULTANTLY, THE ASSESSEES APPEAL STANDS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER, 2017. SD/- SD/- (D.T. GARASIA) (MANOJ KUMAR AGGARW AL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13.12. 2017 SR.PS:- THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. + ( ) / THE CIT(A) 4. + / CIT CONCERNED 5. $'- , - , / DR, ITAT, MUMBAI 6. . / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI