CHANDULAL MEHTA & CO. P. LTD, MUMBAI V. ITO 5(1)(3), MUMBAI

ITA 302/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92851 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 10-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 234B; 68

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) . . , , ./ I.T .A. NO. 302 / MUM/20 1 3 ( / ASSESSMENT YEAR : 20 09 - 10 ) M/S CHANDULAL MEHTA AND CO., PVT. LTD., 9/15/MAMA PAR A MANAND MARG, GARDI MANSION, OPERA HOUSE, MUMBAI - 400004 / VS. INCOME TAX OFFICER - 5(1)(3), MUMBAI . ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AAAC C 15 20C / APPELLANT BY NONE / RSPONDENT BY SHRI PREMANAND J / DATE OF HEARING : 2 5 . 6 . 201 5 / DATE OF PRONOUNCEMENT : 2 5 . 6 . 201 5 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 6.11.2012 PASSED BY LD CIT(A) - 9 , MUMBAI FOR ASSESSMENT YEAR 2009 - 10 ON THE FOLL OWING ISSUES: - ( A ) ADDITION OF RS.38.50 LAKHS MADE U/S 68 OF THE ACT. ( B ) ADDITION MADE OUT OF BUSINESS PROMOTION AND ENTERTAINMENT EXPENSES; ( C ) ADDITION MADE OUT OF ELECTRICITY CHARGES; ( D ) ADDITION MADE OUT OF REPAIRS AND MAINTENANCE EXPENSES; ( E ) ADDITION MADE OUT OF I NTEREST EXPENSES; ( F ) ADDITION MADE OUT OF OTHER EXPENSES; AND ITA NO. 302 / MUM/20 1 3 2 ( G ) INTEREST CHARGED U/S 234B OF THE ACT. 2. THOUGH THE APPEAL WAS FILED WAY BACK IN JANUARY, 2013, NONE APPEARED ON BEHALF OF THE ASSESSEE ON TWO OCCASIONS NAMELY ON 14.7.2014 AND 21.1.2015. HENCE, NOTICE WAS SENT TO THE ASSESSEE BY REGISTERED POST AD. SUBSEQUENTLY, WHEN THE HEARING WAS POS T ED ON 22.4.2015, THE ASSESSEE FILED A LETTER DATED 21.4.2015 SEEKING ADJOURNMENT. ACCORDINGLY, THE CASE WAS POSTED FOR HEARING TODAY. HOWEVER, NONE APPEAR ED ON BEHALF OF THE ASSESSEE AND HENCE WE PROCEED T O DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 3. WE HEARD LD D.R AND PERUSED THE RECORD. WE HAVE GONE THROUGH THE ORDER PASSED BY LD . CIT(A) ON THE ABOVE SAID ISSUES. WE NOT ICE THAT THE ASSESSEE DID NOT FILE ANY DOCUMENT BEFORE US TO CONTRADICT THE FINDINGS GIVEN BY THE FIRST APPELLATE AUTHORITY. UNDER THESE SET OF FACTS, WE DO NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY LD CIT(A) ON ALL THE ISSUES REFERRED ABOVE. ACCORDI NGLY, WE CONFIRM HIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 2 5TH JUNE, 2015. 25TH JUNE , 2015 SD SD ( / AMIT SHUKLA ) ( . . / B.R. BASKARAN) / JUDICI AL MEMBER / ACCOUNTANT MEMBER MUMBAI: 2 5TH JUNE ,2015 . . . ./ SRL , SR. PS ITA NO. 302 / MUM/20 1 3 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI