POONAM MAHESHWARI, MUMBAI V. ITO 12(1)(4), MUMBAI

ITA 4445/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100515 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 25-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift
• Section: 68

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (ACCOUNTANT MEMBER . . , ./ I.T.A. NO 4445 / MUM/20 14 ( / ASSESSMENT YEAR : 20 0 4 - 05 ) SMT. POONAM MAHESHWARI, BS - 3, APPEJAY, 130, BOMBAY SAMACHAR MARG, FORT, MUMBAI - 400023 / VS. INCOME TAX OFFICER, 12 ( 1 )( 4 ), AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : ADRPM4670Q / APPELLANT BY NONE / RSPONDENT BY SHRI K P R R MURTY / DATE OF HEARING : 6 .8 . 201 5 / DATE OF PRONOUNCEMENT : 6 . 8. 201 5 / O R D E R PER B ENCH: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 2.4.2014 PASSED BY THE LD. CIT(A) - 23 , MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 200 4 - 05 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AND I NOTICE THAT THE NOTICE OF HEARING SENT BY REGISTERED POST TO THE ADDRESS GIVEN IN THE APPEAL MEMO HAS BEEN RETURNED BY POSTAL AUTHORIT IES WITH REMARK LEFT. THOUGH THE APPEAL WAS FILED BY THE ASSESSEE WAY BACK IN THE MONTH OF JUNE,2014 YET SHE HAS NOT TAKEN CARE TO IN TIMATE THE CHANGE OF ADDRESS AND ALSO FILE FRESH FORM NO.36 INCORPORATING NEW ADDRESS. HENCE, I PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF ASSESSEE . ITA NO. 4445 / MUM/20 14 2 THE ASSESSEE IS CONTESTING THE ASSESSMENT OF GIFT AMO UNT OF RS.2 LAKHS RECEIVED BY HER AS INCOME UNDER SECTION 68 OF THE ACT . 3 . I HEARD THE LD. DR AND ALSO PERUSED THE ORDER PASSED BY LD. CIT(A). I NOTICE THAT THE LD. CIT(A) HAS PASSED A DETAILED ORDER BY CONSIDERING THE FACTS RELATING TO THE ISSUE AND ALSO BY CONSIDERING THE VARIOUS CASE LAW. THE ASSESSEE HAS NOT FURNISHED ANY MATERIAL BEFORE THE TRIBUNAL TO CONTRADICT THE FINDINGS GIVEN BY THE LD. CIT(A). UNDER THESE SET OF FACTS, I AM OF THE VIEW THAT THE ORDER PASSED BY THE LD. CIT(A) DOES NOT CALL FOR ANY INTERFERENCE. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED PRONOUNCED ACCORDINGLY ON 6 TH AUGUST 2015. 6 TH AUGUST, 2015 SD ( . . / B.R. BASKARAN) / ACCOUNTANT MEMBER MUMBAI: 6 4TH AUG , 2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, (ASSTT. REGISTRAR) , /ITAT, MUMBAI