SARASWATI MENON, MUMBAI V. ACIT 16 (2), MUMBAI

ITA 418/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0301 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 14-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH E, MU MBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO. 418/MUM/2014 (ASSESSMENT YEAR- 2005-06) SARASWATI MENON C/O L.C. BAROLA, 43, GANGA BUILDING, TOPIWALA LANE, OPP. LAMINGTON ROAD POLICE STATION, MUMBAI-400007 PAN: AAYPM2188D VS. ACIT 16(2), MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : DR. A.K. NAYAK (DR) DATE OF HEARING : 14.06.2017 DATE OF PRONOUNCEMENT : 14.06.2017 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE U/S. 253 OF THE INCOME-TAX ACT (THE ACT) IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEAL S)-XIII [THE CIT(A)], MUMBAI FOR THE ASSESSMENT YEAR 2005-06. IN APPEAL F ORM NO. 36 THE ASSESSEE CLAIMED THAT IMPUGNED ORDER WAS COMMUNICATED TO HIM ON 16.11.2003. THE CASE CAME UP HEARING ON 14.06.2017. NONE-APPEARED ON BEH ALF OF ASSESSEE. PERUSAL OF THE RECORDS SHOWS THAT AN APPLICATION FOR ADJOURNME NT WAS FILED BEFORE THE REGISTRY ON 13.06.2017. THERE IS NO REASON EXPLAINE D IN THE APPLICATION FOR SEEKING ADJOURNMENT. THE APPLICATION IS THUS REJEC TED. ITA NO.418/M/2014- SARASWATI MENON 2 2. PERUSAL OF THE RECORDS FURTHER REVEALS THAT THE ASS ESSEE HAS NEITHER FILED THE COPY OF IMPUGNED PASSED BY LD CIT(A) ORDER NOR THE ASSESSME NT ORDER. THE REGISTRY ISSUED A DEFECT-MEMO TO THE ASSESSEE ON 16.02.2015. DESPITE THE SERVICE OF DEFECT- MEMO, THE ASSESSEE HAS NOT REMOVED THE DEFECT, NOR COME FORWARD TO SHOW ANY SUFFICIENT EXPLANATION FOR NOT REMOVING SUCH DEFECT . HENCE, THE APPEAL FILED BY ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DAY OF JUNE 2017. SD/- SD/- /- (P.K.BANSAL) (PAWAN SINGH) (VICE-PRESIDENT) JUDICIAL MEMBER MUMBAI; DATED 14/06/2017 S.K.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT.REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY/