DR. MEKA PAPA RAO, MUMBAI V. ACIT, BSINESS CIRLCE-XIII, CHENNAI

ITA 3184/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5116 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Diversion of income
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.3184/Chny/2019 (िनधाŊरण वषŊ / Assessment Year: 2007-08) Dr. Meka Papa Rao 20, Madhuli, 2 nd Floor, 4, Dr. Annie Besant Road, Worli, Mumbai – 400 018. बनाम/ Vs. ACIT Business Circle – XII, Chennai. ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AGGPR-6208-M (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : None ŮȑथŎ की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाई की तारीख/ Date of Hearing : 06-04-2022 घोषणा की तारीख / Date of Pronouncement : 06-04-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, none appeared for the assessee. The perusal of order sheet entries would reveal that none is appearing for the assessee since past many occasions. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. The perusal of record would show that the assessee was assessed u/s 143(3) on 29.12.2009 wherein the returned income of Rs.28.51 Lacs ITA No.3184/Chny/2019 - 2 - was determined at Rs.48.83 Lacs. The assessee preferred further appeal before first appellate authority wherein the assessee did not appear and accordingly the assessment was confirmed vide order dated 31.08.2018. The Tribunal, in second appeal vide ITA No.3044/Chny/2018 order dated 11.03.2019, restored the appeal to the file of first appellate authority subject to cost of Rs.2000/-. However, in the set-aside proceedings, the assessment has been confirmed since the assessee again failed to provide any material evidence to counter the conclusion of Ld. AO that there was diversion of income to sister concern. No satisfactory details were furnished. Accordingly, the appeal was dismissed against which the assessee is in further appeal before us. 3. Before us, none has appeared for assessee not only on this occasion but also since past several occasions as noted in the order sheet entries. Under these circumstances, we have no option but to dismiss the appeal. 4. The appeal stands dismissed. Order pronounced on 06 th April, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER चेɄई / Chennai; िदनांक / Dated : 06-04-2022 JPV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ/CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF