J.B. TEXTILE INDUSTRIES P.LTD, MUMBAI V. ITO 8(2)(1), MUMBAI

ITA 4537/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100857 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 17-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.4537 & 4538/MUM/2013 ASSESSMENT YEAR: 2007-08 & 2009-10 M/S J.B. TEXTILE INDUSTRIES P. LTD. OFFICE NO.130, SANJAY MITAL BLDG. NO.6, 1 ST FLOOR, ANDHERI (EAST), MUBMAI-400059 / VS. ITO-8(2)(1), AAYAKAR BHAVAN, MUMBAI-400020 ( ! ' /ASSESSEE) ( # / REVENUE) P.A. NO. AAACJ3640G ! ' / ASSESSEE BY NONE # / REVENUE BY SHRI PEEYUSH SONHAR-DR #$ % ' & / DATE OF HEARING : 17/08/2015 % ' & / DATE OF ORDER: 31/08/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) BOTH THESE APPEALS ARE BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. FIRST APPELLATE AUTHOR ITY, BOTH DATED, 22/03/2013, MUMBAI. M/S J.B. TEXTILE INDUSTRIES P. LTD. ITA NO.4537 & 4538/MUM/2013 2 2. DURING HEARING OF THIS APPEAL, NOBODY REPRESENT ED THE ASSESSEE, WHEREAS, SHRI PIYUSH SONHAR, LD. DR, WAS PRESENT FOR THE REVENUE. WE NOTE THAT BOTH THESE AP PEALS WERE FILED BY THE ASSESSEE ON 27/08/2014. REGISTERE D NOTICES OF HEARING WERE SENT FOR 28/08/2014, 22/09/2014 AND 05/11/2014. ON THESE DATES BENCH DID NOT FUNCTION. ON 17/12/2014, NOBODY APPEARED ON BEHALF OF THE ASSESS EE, THEREFORE, AGAIN REGISTERED NOTICE WAS SENT TO THE ASSESSEE. AGAIN, REGISTERED NOTICES WERE SENT FOR 22/01/2015, 26/02/2015, 31/03/2015 AND 11/05/2015. DUE TO NON - FUNCTIONING BENCH, NO EFFECTIVE HEARING COULD TAKE PLACE, HOWEVER, THE ASSESSEE DID NOT APPEAR. AGAIN REGISTE RED NOTICE WAS SENT FOR 17/06/2015. ON THAT DATE ALSO, NOBODY APPEARED FOR THE ASSESSEE, THUS, THE LAST OPPORTUNI TY WAS PROVIDED TO THE ASSESSEE. AGAIN ON 27/07/2015, NOBO DY APPEARED ON BEHALF OF THE ASSESSEE, IN SPITE OF REG ISTERED NOTICE SENT TO THE ASSESSEE. APPEAL WAS ADJOURNED T O 17/08/2015. ON THAT DAY ALSO, NEITHER THE ASSESSEE APPEARED NOR ANY ADJOURNMENT WAS FILED. IT SEEMS T HAT THE ASSESSEE HAS NOTHING TO SAY, THEREFORE, ON THIS COU NT ALSO, BOTH THESE APPEALS DESERVES TO BE DISMISSED FOR NON - PROSECUTION, BECAUSE, FILING OF APPEAL IS NOT ENOUG H RATHER IT REQUIRES EFFECTIVE PROSECUTION ALSO. 2.1. IT IS ALSO NOTED THAT EVEN BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IN PARA 4, THE CASES WERE FIXED FOR SEVENTEEN TIMES , INITIALLY FIXED ON 11/10/2010. THE ASSESSEE NEITHER APPEARED NOR FILED ANY M/S J.B. TEXTILE INDUSTRIES P. LTD. ITA NO.4537 & 4538/MUM/2013 3 LETTER. SIMILARLY, NOTICES WERE SENT FOR 06/07/201 1, 09/08/2011, 21/09/2011, 16/11/2011, 02/12/2011, 17/01/2012, 24/02/2011, 24/04/2012, 07/08/2012, 09/10/2012, 20/11/2012, 07/12/2012, 03/01/2013 AND 08/02/2013. THE APPEALS WERE SUBSEQUENTLY FOR 08/03/2013 ON WHICH ONE V.C. SHAH ATTENDED AND THE CASE WAS ADJOURNED TO 13/03/2013. AGAIN, THE ASSESSEE D ID NOT ATTEND BUT ON 18/03/2013 FILED WRITTEN SUBMISSION, THUS, THE APPEALS WERE DECIDED EX-PARTY, BUT ON MERITS. IT SEEMS THAT THE ASSESSEE IS A HABITUAL IN NOT APPEARING BE FORE THE AUTHORITIES. 2.2. SO FAR AS, THE MERITS OF THE APPEALS ARE CONC ERNED, WE FIND THAT THE LD. COMMISSIONER OF INCOME TAX (AP PEALS) HAS GIVEN A CATEGORICAL FINDING WITH RESPECT TO EAC H GROUND AND FOUND THAT THOUGH THE ASSESSEE FURNISH CERTAIN LOAN CONFIRMATION BUT THE SAME WERE NOT FOUND RELATING T O THE AMOUNT OF RS.1,09,03,932/-. IN THE ABSENCE OF NAMES AND ADDRESSES OF THE PERSONS, WHO FILED CONFIRMATION, T HE ADDITION WAS RIGHTLY MADE U/S 68 OF THE ACT AS UNEXPLAINED C ASH CREDIT. 2.3. SO FAR AS, THE ISSUE OF INTEREST IS CONCERNED , THERE WAS NO VERIFICATION OF FACTS, THUS, WE FIND NO INFI RMITY IN THE CONCLUSION DRAWN BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). IDENTICAL IS THE SITUATION FOR ITA NO.4538/MUM/2013. THUS, ON MERIT ALSO, THE ASSESSE E HAS NO CASE AT ALL. THUS, BOTH THESE APPEALS OF THE AS SESSEE ARE DISMISSED. M/S J.B. TEXTILE INDUSTRIES P. LTD. ITA NO.4537 & 4538/MUM/2013 4 FINALLY, BOTH THESE APPEALS OF THE ASSESSEE ARE DIS MISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 17/08/2015. SD/ - (RAJESH KUMAR) SD/ - (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER $ MUMBAI; ( DATED : 31/08/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. 0 0 1' ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1' / CIT(A)- , MUMBAI 5. 3#4 .' , 0 *+& * 5 , $ / DR, ITAT, MUMBAI 6. 6 7$ / GUARD FILE. / BY ORDER, /3+' .' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , $ / ITAT, MUMBAI