VISION INTERNATIONAL (INDIA) P.LTD, MUMBAI V. ITO TDS WD 2(3)(3), MUMBAI

ITA 3674/MUM/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9905 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 08-05-2017
• Assessment Year: misc
• Appeal Filed On: 15-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO.3674/M/2015 ASSESSMENT YEAR: 2009-10 M/S. VISION INTERNATIONAL (INDIA) PVT. LTD., 601, NAV KIRAN CO-OP HSG. SOC., ST. ANTHONY ROAD, VAKOLA, MUMBAI 400 098 PAN: AABCV2118A VS. INCOME TAX OFFICER (TDS), WARD NO:2(3)(3), AAYAKAR BHAVAN, MAHARSHI KARVE MARG, MUMBAI - 400020 (APPELLANT) (RESPONDENT ) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI ARUN KUMAR, D.R. DATE OF HEARING : 08.05.2017 DATE OF PRONOUNCEMENT : 14.07.2017 O R D E R PER D.T. GARASIA , JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 17.03.2015 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2009-10. 2. DURING THE COURSE OF HEARING, WE FIND THAT REGIS TRY HAS ISSUED NOTICES TO THE ASSESSEE INTIMATING THE DATE OF HEARING ON VARI OUS DATES, BUT ON ALL THE OCCASIONS THE ASSESSEE REMAINED ABSENT. WE ALSO FI ND THAT BEFORE THE LD. CIT(A) THE ASSESSEE FILED AN APPEAL, IN FORM NO.35 ALONG WITH A NOTICE OF DEMAND UNDER SECTION 156 ISSUED BY ITO, BUT WITHOUT A COPY OF THE ORDER APPEALED AGAINST. WE FIND THAT THE LD. CIT(A) DISM ISSED THE APPEAL OF THE ASSESSEE OBSERVING THAT SECTION 246A OF THE ACT SPE CIFIES THE ORDERS APPEALABLE BEFORE THE CIT(A) AND AS PER THIS SECTION, NO APPEA L IS MAINTAINABLE AGAINST A ITA NO.3674/M/2015 M/S. VISION INTERNATIONAL (INDIA) PVT. LTD. 2 NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT. THE LD. CIT(A) WHILE DISMISSING THE APPEAL OF THE ASSESSEE ALSO OBSERVED THAT THE NOTICE OF DEMAND IN THIS CASE HAD BEEN ISSUED IN PURSUANCE OF AN ORD ER PASSED UNDER SECTION 201/201(1A) OF THE ACT. HOWEVER, THE ASSESSEE HAS NOT FILED A COPY OF SUCH ORDER ALONG WITH FORM NO.35 OR EVEN DURING THE COUR SE OF APPELLATE PROCEEDINGS. 3. SINCE THE ASSESSEE REMAINED ABSENT EVEN DURING T HE COURSE OF HEARING BEFORE US ALSO, WE CONSIDER THAT THE ASSESSEE IS NO T INTERESTED TO PURSUE ITS CASE AND ACCORDINGLY WE DISMISS THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.07.2017. SD/- SD/- (MANOJ KUMAR AGGARWAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 14.07.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.