KAVITA HULE, MUMBAI V. INCOME TAX OFFICER 26(2)(1), MUMBAI

ITA 49/MUM/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9702 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Bogus purchase; Reasonable cause

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE SHRI SHAMIM YAHYA, AM ./ I.T.A. NO. 49/MUM/2018 ( / ASSESSMENT YEA R: 2010 - 11) KAVITA HULE D - 304, SUNSHRUTI, SAKIVIHAR ROAD, ANDHERI (E), MUMBAI - 400 072 / VS. I.T.O. - 26(2)(1) AAYAKAR BHAVAN, MUMBAI ./ ./ PAN/GIR NO. ABPPH 4244 K ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MS. N. HEMALATHA / DATE OF HEARING : 27.03.2018 / DATE OF PRONOUNCEMENT : 27.03. 2018 / O R D E R PER S HAMIM YAHYA, A. M.: THIS A PPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER BY THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.06.2017 AND PERTAINS TO THE A SSESSMENT YEAR 2010 - 11. 2. THE ISSUE RAISED IS THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN UPHOLDING THE VALIDITY OF R EOPENING AND CONFIRMING THE ADDITION OF 12.5% OF THE BOGUS PURCHASE AS AGAINST 25% DONE BY THE ASSESSING OFFICER. 2 ITA NO. 49/MUM/2018 KAV ITA HULE 3. AT THE OUTSET, WE NOTE THAT THERE IS DELAY OF 118 DAYS IN FILING OF THIS APPEAL. NO PETITION FOR CONDONATION HAS BEEN FILED. NO POWER OF A TTORNEY IS ON RECORD. THE NOTICE OF HEARING HAS ALSO RETURNED UNSERVED. 4 . ACCORDINGLY, SINCE THERE IS A DELAY OF 118 DAYS AND NO CONDONATION PETITION HAS BEEN FILED AND NO REASONABLE CAUSE HAS BEEN GIVEN FOR THE DELAY , T HIS APPEAL BY THE ASSESSEE STANDS DISMISSED IN LIMINE, BEING TIME BARRED. 5 . IN THE RESULT, TH IS APPEAL BY THE ASSESSEE STANDS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03.2018 SD/ - (S HAMIM YAHYA) / A CCOUNTANT MEMBER MUMBAI ; DATED : 27.03.2018 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI