M/s. Mascon Computers Services Pvt.Ltd, Pune V. Income-tax Officer, Ward - 11 (1), Pune

ITA 369/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8166 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 369/PUN/2019 / ASSESSMENT YEAR : 2006-07 M/S. MASCON COMPUTERS SERVICES PVT. LTD., A-21, MAVLANAR INDUSTRIAL ESTATE, 45, DR. AMBEDKAR ROAD, PUNE-411 001 PAN : AABCM2676C ....... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD-11(1), PUNE. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 09.04.2019 / DATE OF PRONOUNCEMENT : 16.04.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM T HE ORDER OF THE LD. CIT(APPEALS)-7, PUNE DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2006-07 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. AT THE OUTSET, WE NOTICE THAT THE PRESENT APPEA L IS TIME BARRED BY 140 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT ALONG WITH CONDONATION O F DELAY PETITION. WE HAVE GONE THROUGH THE CONDONATION PETITION AS WELL AS TH E AFFIDAVIT AND HAVE FOUND THAT REASONS SPECIFIED THEREIN ARE JUSTIFIED AND THAT THE DELAY CANNOT BE 2 ITA NO.369 /PUN/2019 A.Y.2006-07 ATTRIBUTED TO THE DELIBERATE CONDUCT OF THE ASSESSEE NE ITHER THROUGH INTENTION NOR THROUGH ACTION. THE REASONS FOR DELAY IN FILING THE APP EAL LATE WERE BEYOND THE CONTROL OF THE ASSESSEE AND EVEN THE LD. DR STATED THAT HE HAS NO OBJECTION, IF THE DELAY IS CONDONED. IN VIEW OF THE MATTER, WE CONDONE THE DELAY AND PROCEED TO HEAR THE APPEAL ON MERITS. 3. AT THE TIME OF HEARING, NEITHER THE ASSESSEE NOR HIS A UTHORIZED REPRESENTATIVE WAS PRESENT TO REPRESENT THEIR CASE ON MERITS. THERE WAS NO WRITTEN SUBMISSION FILED BY THE ASSESSEE ON RECORD. THEREFO RE, WE PROCEED TO HEAR THIS APPEAL QUA THE ASSESSEE AFTER RECORDING THE S UBMISSIONS OF THE LD. DR. 4. THE LD. DR SUBMITTED THAT ON MERITS, THIS CASE IS COVE RED IN FAVOUR OF THE REVENUE THOUGH THE LD.CIT(APPEALS) HAS PASSED AN EX-PA RTE ORDER AND HAVE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. HOWEVER, THE LD.CIT(APPEALS) AT PARA 5.3 OF HIS ORDER HAS RELIED ON THE DECISION OF THE PUNE BENCH OF THE TRIBUNAL IN ASSESSEES OWN CASE IN ITA NO.10 85/PUN/2013 VIDE ORDER DATED 28.12.2016 FOR ASSESSMENT YEAR 2008-09 AND DISMISSED THE APPEAL OF THE ASSESSEE. THE LD. DR THEREAFTER, CONTENDED THAT T HE ATTITUDE OF THE ASSESSEE IS ALWAYS AVOIDING THE DEPARTMENTAL PROCEEDINGS FOR WHICH HE HAS NOT APPEARED BEFORE THE LD. CIT(APPEALS) AND EVEN BEFORE THE TRIBUNAL, T HERE WAS NO APPEARANCE BY THE ASSESSEE OR THROUGH HIS AUTHORIZED REPRESENTATIVE. THAT EVEN ON MERITS, THE ASSESSEES CASE HAS BEEN DISMISSED BY THE PUNE BENCH OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2008-09. 5. WE HAVE PERUSED THE CASE RECORDS AND HAVE GIVEN C ONSIDERABLE THOUGHT TO THE FINDINGS OF THE LD. CIT(APPEALS). IN THE SAID ORDER OF THE LD. CIT(APPEALS) AT PARA 5.3, REFERENCE HAS BEEN MADE WITH REGARD TO THE DE CISION OF THE PUNE BENCH OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASS ESSMENT YEAR 2008-09 3 ITA NO.369 /PUN/2019 A.Y.2006-07 WHEREIN THE CASE WAS DISMISSED AND THE RULING WAS DONE IN FAVOUR OF THE REVENUE. THE LD. DR HAS FURNISHED THE COPY OF THE SAID OR DER AND ON PERUSAL OF THE SAME, IT IS CLEARLY DEMONSTRATED THAT ON MERITS ALSO, IT IS AGAINST THE ASSESSEE AND IN FAVOUR OF THE REVENUE. 6. IN VIEW OF THE MATTER, WE ARE OF THE VIEW THAT THOUGH THE LD. CIT(APPEALS) PASSED AN EX-PARTE ORDER, HE HAS CONSIDERED THE DECISIO N OF THE PUNE BENCH OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2 008-09. THEREFORE, WE DO NOT FIND ANY INFIRMITY WITH THE FINDINGS OF THE LD. CIT(AP PEALS) AND THE SAME IS THEREBY UPHELD. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 16 TH DAY OF APRIL, 2019. SD/- SD/- ANIL CHATURVEDI PA RTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 16 TH APRIL, 2019. SB '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-7, PUNE. 4. THE CIT-6, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO.369 /PUN/2019 A.Y.2006-07 DATE 1 DRAFT DICTATED ON 09 .0 4 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 .0 4 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER