MAHENDRA KUMAR PATIODIA, MUMBAI V. ASST CUT CC 40, MUMBAI

ITA 2981/MUM/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3198 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 30-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B JAYA KUMAR LD
• Keywords: Condonation of delay
• Section: 144

Judgement Text

1 ITA NOS.2981 TO 2987/MUM/2014 SHRI MAHENDRA KUMAR PATODIA A.YS. 2004-05 TO 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NOS.2981 TO 2987/MUM/2014 ( / ASSESSMENT YEARS: 2004-05 TO 2010-11) SHRI MAHENDRA KUMAR PATODIA A/203, C/O SUNITA DEORA SHRUTI COMPLEX, TWIN STAR SAKI VIHAR ROAD, POWAI, MUMBAI-76. / VS. A CIT - C ENTRAL CIRCLE - 40 MUMBAI ./ ./PAN/GIR NO. AACPP-1554-C ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI B.JAYAKUMAR- LD. CIT-DR / DATE OF HEARING : 18/11/2019 / DATE OF PRONOUNCEMENT : 18/11/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. AGGRIEVED BY THE ORDERS OF LEARNED FIRST APPELLA TE AUTHORITY FOR AYS 2004-05 TO 2010-11, THE ASSESSEE IS UNDER FURTHER A PPEAL BEFORE US. 2. WHEN THE APPEALS WERE CALLED FOR HEARING, NONE A PPEARED FOR ASSESSEE. NO VALID ADJOURNMENT APPLICATION HAS BEEN PLACED ON RECORD. 2 ITA NOS.2981 TO 2987/MUM/2014 SHRI MAHENDRA KUMAR PATODIA A.YS. 2004-05 TO 2010-11 LEFT WITH NO OPTION, THE MATTER WAS PROCEEDED WITH EX-PARTE QUA THE ASSESSEE. THE LD. CIT-DR, AT THE OUTSET, SUBMITTED THAT THE APPEALS OUGHT TO HAVE BEEN DISMISSED FOR WANT OF CONDONATION OF D ELAY KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE BEFORE LOWER AUTHORITIE S AS WELL AS BEFORE THE TRIBUNAL. 3. UPON PERUSAL OF QUANTUM ASSESSMENT ORDER, IT TRA NSPIRES THAT THE ASSESSMENT WAS FRAMED U/S 144 ON BEST JUDGMENT BASIS SINCE THE ASSESSEE FAILED TO MAKE EFFECTIVE APPEARANCE BEFORE LD. ASSESSING OFFICER. THE STAND OF LD. AO WAS CONFIRMED BY FIRST APPELLAT E AUTHORITY SINCE THE ASSESSEE REMAINED UNABLE TO SUBSTANTIATE HIS STAND. 4. UPON PERUSAL OF ORDER SHEET ENTRIES, IT IS NOTED THAT THE ASSESSEE HAS SOUGHT ADJOURNMENT ON MULTIPLE OCCASIONS AND MADE N O SINCERE EFFORTS TOWARDS DISPOSAL OF THE APPEALS. FURTHER, ALL THE A PPEALS HAVE BEEN FILED WITH A DELAY RANGING FROM 60 DAYS TO 75 DAYS AND TH E ASSESSEE IS UNABLE TO PLACE ON RECORD SUFFICIENT MATERIAL TO JUSTIFY THE DELAY IN FILING OF THE APPEALS. 5. KEEPING IN VIEW THE OVERALL FACTUAL MATRIX, WE D ISMISS ALL THE APPEALS ON PRELIMINARY ISSUE OF CONDONATION OF DELAY AS PER THE SUBMISSIONS OF LD. DR. 6. IN THE RESULT, ALL THE APPEALS STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 18/11/2019 SR.PS:-**PP,SPS 3 ITA NOS.2981 TO 2987/MUM/2014 SHRI MAHENDRA KUMAR PATODIA A.YS. 2004-05 TO 2010-11 %& '& / 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. SR. NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATION SHEETS ARE ATTACHED/PART DICTATIO N COPY ENCL. FINAL BY HON. AM 18.11.19 P.P SR.PS/PS 2 DRAFT DICTATED ON NOT APPLICABLE SR.PS/PS 3 DRAFT PLACED BEFORE AUTHOR P.P SR.PS/PS 4 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 5 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 6 APPROVED DRAFT COMES TO THE SR.PS/PS 18.11.19 P.P SR.PS/PS 7 ORDER PRONOUNCEMENT ON 18.11.19 P.P SR.PS/PS 8 FILE SENT TO THE BENCH CLERK 19.11.19 P.P SR.PS/ PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE AR 11 DATE OF DISPATCH OF ORDER