LATE SHRI BIHARILAL U. WADHWA, MUMBAI V. ITO 16(2)(1), MUMBAI

ITA 4434/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0582 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 30-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 25-06-2014
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 4434 /MUM/20 14 (ASSESSMENT YEAR 20 09 - 10 ) ITO 16(2)(1) MUMBAI. VS. LATE SHRI BIHARILAL U. WADHWA L/H SHRI KAMAL B. WADHWA 22, SU MMER VILLA DR. BHULALBHAI DESAI ROAD CADHURY HOUSE MUMBAI - 400026. ( APPELLANT ) ( RESPONDENT ) PAN NO .AALPW8627L ASSESSEE BY NONE DEPARTMENT BY SHRI SUMAN KUMAR DATE OF HEARING 6 . 6 . 201 7 DATE OF PRONOUNCEMENT 6 . 6 . 201 7 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25.3.3014 PASSED BY THE LEARNED CIT(A) - 28, MUMBAI AND IT RELATES TO A.Y. 2009 - 10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST ON MORE THAN ONE OCCASION. WE ALSO NOTICED THAT THE CASE WAS ADJOURNED ON THE LAST OCCASION AT THE SPECIFIC REQUEST OF LEARNED COUNSEL OF THE ASSESSEE. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARE, WITHOUT PRESENCE OF THE ASSESSEE. 3. WE NOTICED THAT THE REGISTRY HAS POINTED OUT SEVERAL DEFECTS IN THE APPEAL MEMO FILED BY THE ASSESSEE . E VEN THOUGH THE APPEAL WAS FILED WAY BACK IN JUNE 2014, THE ASSESSEE HAS NOT RECTIFIED TH OS E DEFECTS TILL DATE. HENCE, ON THIS GROU ND ALONE THE APPEAL IS LIABLE TO BE DISMISSED IN LIMINE. LATE SHRI BIHARILAL U. WADHWA 2 4. WE HAVE ALSO GONE THROUGH THE ORDER PASSED BY THE LEARNED CIT(A) AND WE NOTICED THAT THE ASSESSEE HAS NOT FURNISHED ANY MATERIAL TO CONTROVERT THE FINDINGS GIVEN BY THE LEARNED CIT(A). HENCE, WE HAVE NO OTHER OPTION BUT TO CONFIRM THE ORDER PASSED BY THE LEARNED CIT(A). 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER HAS BE E N PRONOUNCED IN THE COURT ON 6 .6 .201 7. SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDIC IAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 6 / 6 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. G UARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI