M/S.SUPER TECH INDUSTRIES, MUMBAI V. INCOME TAX OFFICER 19(3)(4), MUMBAI

ITA 4814/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7870 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 10-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N PADMANABAN
• Section: 69C; 201; 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI G BENCH, MUMBAI [BEFORE S HRI M ANOJ K UMAR AGGARWAL, HONBLE ACCOUNTANT MEMBER & MS. MADHUMITA ROY, HONBLE JUDICIAL MEMBER ] I.T.A. NO. 4814 / MUM / 2018 ASSESSMENT YEAR: 201 1 - 12 M/S. SUPER TECH INDUSTRIES ... ........ .. . .. .. .. ....................................................... APPELLANT ROOM NO. 12, 1 ST FLOOR, 3 RD KUMBHARWADA LANE, 164, DR. M.G. MAHIMTURA MARG, MUMBAI 400 004. [PAN: ABIFS 7886 N] VS. THE INCOME TAX OFFICER (19)(3)(4), MUMBAI . ...... .. . . .... RESPONDENT ROOM NO. 210, 2 ND FLOOR, MATRU MANDIR, GRANT ROAD, MUMBAI 400 007. APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI N. PADMANABAN, SR. DR APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 07 , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 9 , 2020 ORDER PER MS. MADHUMITA ROY, JM THE INSTANT APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16.03 .2018 PASSED BY THE LD. CIT(A) 29 MUMBAI U/S 144 READ WITH SECTION 147 OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) A RISING OUT OF THE ORD ER DATED 19 .02.2016 PASSED BY THE ITO - 19(3)(4), MUMBAI FOR A.Y. 2011 - 12 . 2. THE ADDITION U/S 69C TO THE TUNE OF RS. 13,13,196/ - HAS BEEN CHALLENGED BEFORE US. 3. AT THE TIME O F HEARING OF THE INSTANT APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE , NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FOR. HOWEVER , UPON PERUSAL OF THE RECORDS, IT IS FOUND THAT THE ORDER IMPUGNED DATED 16.03.2018 WAS RECEIVED BY THE ASSESSEE ON 10.04.2018 BUT THE APPEAL HAD BEEN FILED BEFORE THE REGISTRY ON 2 I.T.A. NO. 4814/MUM /2018 ASSESSMENT YEAR: 2011 - 12 M/S. SUPER TECH INDUSTRIES 10.08.2018. THUS THE APPEAL HAD BEEN ADMITTEDLY FILED BEYOND THE PERIOD OF 60 DAYS PRESCRIBED UNDER THE STATUTE . FURTHER THAT NO APPLICATION FOR CONDONATION OF SUCH DELAY HAS BEEN PREFERRED BY THE ASSESSEE BEFORE US. SECT ION 253(5) EMPOWERS THE APPELLATE T RIBUNAL TO ADMIT AN APPEAL EVEN AFTER THE EXPIRY OF THE RELEVANT PERIOD REFERRED TO IN SUB - SECTION (3) OR SUB - SECTION (4) IF IT IS SATISFIE D THAT THERE I S SUFFICIENT CAUSE FOR NOT PRESENTING THE SAME WITHIN THE PERIOD. SI NCE NO APPLICATION FOR CONDONATION OF SUCH DELAY EXPLAINING THE SUFFICIENT CAUSE FOR NOT PRESENTING THE SAME BEFORE TRIBUNAL, WE ARE UNABLE TO ADMIT THE INSTANT APPEAL. FURTHER THAT FROM THE FA CT OF NON APPEARANCE EVEN AT THE CALL , ON BEHALF OF THE ASSESSE E IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE MATTER. RECORDS FURTHER REVEALS THAT THE MATTER WAS EARLIER ADJOURNED TWICE SINCE NONE APP E ARED ON BEHALF OF THE ASSESSEE. HOWEVER, IN THE ABSENCE OF THE APPLICATION FOR CONDONATI ON OF DELAY FILED BY THE ASSESSEE EXPLAINING THE SUFFICIENT REASON FOR SUCH DELAY, WE ARE UNABLE TO PROCEED WITH THE MATTER SINCE IT IS BARRED BY LIMITATION . HENCE THE APPEAL IS DISMISSED WITH THE AFORESAID OBSERVATION. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 JANUARY, 2020 . SD/ - SD/ - ( M ANOJ K UMAR AGARWAL ) (MADHUMITA ROY) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 9 /01/2020 BISWAJIT, SR. PS 3 I.T.A. NO. 4814/MUM /2018 ASSESSMENT YEAR: 2011 - 12 M/S. SUPER TECH INDUSTRIES C OPY OF THE ORDER FORWARDED TO: 1. M/S. SUPER TECH INDUSTRIES, ROOM NO. 12, 1 ST FLOOR, 3 RD KUMBHARWADA LANE, 164, DR. M.G. MAHIMTURA MARG, MUMBAI 400 004. 2. ITO - 19(3)(4), MUMBAI. 3. CIT(A) - 4. CIT - , 5. CIT(DR), MUMBAI BENCHES, MUMBAI . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES