GANESH ATMARAM MOKASHE, PUNE V. DCIT CEN CIR 39, MUMBAI

ITA 4523/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2377 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: G
• Next Hearing Date: 27-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 01-07-2014
• Court: TRIBUNAL
• Department Lawyers: MRS VIDISHA KALRA
• Keywords: Unexplained expenditure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & PAWAN SINGH (JM) I.T.A. NO. 4522 /MUM/ 20 1 4 (ASSESSMENT YEAR 200 6 - 0 7 ) I.T.A. NO. 4523/MUM/2014 (ASSESSMENT YEAR 2009 - 10) MR. GANESH ATMARAM MOKASHE FLAT NO. 6/2B DHANRA J COMPLEX NEAR ASHOK THEATRE PIMPRI, PUNE - 411 017. VS. DCIT CC - 39 MUMBAI ( APPELLANT ) ( RESPONDENT ) PAN NO . ARQPM0739F ASSESSEE BY NONE DEPARTMENT BY MRS. VIDISHA KALRA DATE OF HEARING 2 7 . 7 . 201 6 DATE OF PRONOUNCEMENT 27 .7 . 201 6 O R D E R PER B.R. BASKARAN (AM) : - BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A) - 41, MUMBAI AND THEY RELATE TO A.Y. 2006 - 07 AND 2009 - 10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOTICED THAT THE NOTICE OF HEARING SENT BY THE REGISTERED POST ON 14.1.2016 HAS BEEN RETURNED BACK BY THE POSTAL DEPARTMENT WITH THE NOTING REFUSED. TH EREAFTER ANOTHER NOTICE WAS SENT TO THE ASSESSEE ON 22.6.2016. SINCE ASSESSEE DID NOT APPEAR, WE PROCEED TO DISPOSE OF THE A PPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. IN BOTH THE YEARS THE ASSESSING OFFICER HAS MADE VARIOUS ADDITIONS IN RESPECT OF UNEXPLAINED CASH PAYMENT, UNEXPLAINED EXPENDITURE, UNEXPLAINED CASH MR. GANESH ATMARAM MOKASHE 2 CREDIT, LOW WITHDRAWALS ETC. WE FURTHER NOTICED THAT LEARNED CIT(A) HAS DISPOSED OF EACH OF THE ISSUES BY DULY CONSIDERING THE CONTENTIONS OF THE ASSESSEE. BEFORE US THE ASSESSEE HAS NOT FILED ANY MATERIAL TO CONTROVERT THE FINDINGS GIVEN BY LEARNED CIT(A). UNDER THESE SET OF FACTS, WE HAVE NO OTHER OPTION BUT TO CONFIRM THE ORDERS PASSED BY LEARNED CIT(A). 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 2 7 .7.2016 SD/ - SD/ - ( PAWAN SINGH) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 2 7 / 7 / 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE R ESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS