SUBHASH M. PAWAR, MUMBAI V. ACIT - 20(3), MUMBAI

ITA 3961/MUM/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4059 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHR I N.K. PRADHAN, , ACCOUNTANT MEMBER ITA NO. 3961 / MUM . /201 7 ( ASSESSMENT YEAR : 20 11 12 ) SHRI SUBHASH M. PAWAR A 301, SHIV SADHANA CHS CHAPEKAR BANDHU MARG MULUND (E), MUMBAI 400 081 PAN AAJPP1893M . APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 20(3) , MUMBAI . RESPONDENT REVENUE BY : SHRI NITIN WAGHMODE ASSESSEE BY : NONE DATE OF HEARING 06.08.2019 DATE OF ORDER 16.08.2019 O R D E R PER SAKTIJIT DEY. J.M. CAPTIONED APPEAL BY THE ASSESSEE ARISES OUT OF ORDER DATED 14 TH MARCH 2017 , PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 32 , MUMBAI, FOR THE ASSESSMENT YEAR 20 11 12. 2 . IN GROUND NO.1, THE ASSESSEE HAS CHALLENGED THE VALIDITY OF RE OPENING OF ASSESSMENT UNDER SECTION 147 OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ). WHEREAS , IN GROUND NO.2 THE ASSESSEE HAS 2 SHRI SUBHASH M. PAWAR CHALLENGED THE ADDITION OF ` 6,30,228, AS PERQUISITE UNDER SE CTION 17(2) R/W RULE 3(7)(I). 3 . WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. ON PERUSAL OF THE ORDER SHEET ENTRIES, IT IT IS NOTICED, ON SEVERAL OCCASIONS WHEN THE APPEAL WAS FIXED FOR HEARING EARLIER, THE ASSESSEE D ID NOT APPEAR IN SPITE OF THE ISSUANCE OF HEARING NOTICES THROUGH REGISTERED POS T WITH A/D. IN THE AFORESAID VIEW OF THE MATTER, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. ACCORDIN GLY, WE PROCEED TO DISPOSE OF THE APP EAL EX PARTE QUA THE ASSESSEE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL ON RECORD. 4 . AS COULD BE SEEN FROM THE RECORD, THERE IS A DELAY OF FOUR DAYS IN FILING THE PRESENT APPEAL. IN SPITE OF ISSUANCE OF A DEFECT NOTI CE BY REGISTRY TO EXPLAIN THE DELAY, THE ASSESSEE HAS NOT CARED TO FILE ANY APPLICATION OR AFFIDAVIT EXPLAINING THE CAUSE OF DELAY. AT LEAST, O N A CAREFUL PERUSAL OF RECORD, WE HAVE NOT COME ACR OS S ANY SUCH APPLICATION FILED BY THE ASSESSEE EXPLAINING THE CAUSE OF DELAY. THEREFORE, THE DEFECTS POINTED OUT BY THE REGISTRY STILL EXIST. THAT BEING THE CASE, THE APPEAL FILED BY THE ASSESSEE BEING DEFECTIVE CANNOT BE ADMITTED FOR ADJUDICATION ON MERIT AND HAS TO B E DISMISSED IN LIMINE. ACCORDINGLY, WE DO SO. 3 SHRI SUBHASH M. PAWAR 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 16.08.2019 SD/ - N.K. PRADHAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 16.08.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI