SHRI MURLI R. MENON, MUMBAI V. ITO (IT) 3(2)(1), MUMBAI

ITA 4213/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1036 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI LD
• Section: 144

Judgement Text

ITA NO.4213 /MUM/2019 MURLI R.MENON ASSESSMENT YEAR: 2009-10 1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.4213/MUM/2019 ( / ASSESSMENT YEAR: 2009-10) SHRI MURLI R.MENON C/O SH. DINESH MAHAMBRE 105-NEELAM, R G THADANI ROAD WORLI, MUMBAI-400 018. / VS. ITO(IT) - 3(2)(1) 16 TH FLOOR, AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400021 '# ./ ./PAN/GIR NO. ACCLPM-1301-D ( ! #% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI LD. DR / DATE OF HEARING : 21/12/2020 / DATE OF PRONOUNCEMENT : 21/12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR (AY) 2009-10 CONTESTS THE ORDER OF LEARNED FIRST APPELLATE AUTHO RITY WHICH HAS CONFIRMED THE ADDITION OF RS.13.17 LACS AS MADE BY LD.AO IN ASSESSMENT ORDER DATED 28/12/2016. IT TRANSPIRED TH AT THE ASSESSEE DEPOSITED CASH OF RS.13.17 LACS IN ONE OF THE BANK ACCOUNT MAINTAINED WITH ICICI BANK. THE ASSESSEE FAILED TO SUBSTANTIAT E THE SAME. ITA NO.4213 /MUM/2019 MURLI R.MENON ASSESSMENT YEAR: 2009-10 2 ACCORDINGLY, AN ASSESSMENT WAS FRAMED U/S 144 R.W.S . 147 OF THE ACT WHEREIN AFORESAID AMOUNT WAS BROUGHT TO TAX. 2. THOUGH THE ASSESSEE PREFERRED FURTHER APPEAL BEF ORE LD. CIT(A) BUT FAILED TO APPEAR BEFORE HIM DESPITE BEING PROVI DED WITH VARIOUS OPPORTUNITIES OF HEARING. CONSEQUENTLY, THE APPEAL WAS DISMISSED. 3. SIMILAR IS THE POSITION BEFORE US. NONE HAS APP EARED BEFORE US. THERE IS NO MATERIAL ON RECORD WHICH WOULD WARRANT US TO DEVIATE FROM THE FINDINGS OF LOWER AUTHORITIES. 4. RESULTANTLY, THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED ON 21 ST DECEMBER, 2020 SD/- SD/- (AMARJIT SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 21/12/2020 S R.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. ! #% / THE APPELLANT 2. &'#% / THE RESPONDENT 3. - ( ! ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./ &0 , ! 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.