NIRANJANKUMAR CHOUDHARY, THANE V. AO WD 3(4), THANE

ITA 4941/MUM/2012

• Counselvise Citation: 494119914 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 31-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS

Judgement Text

, CH CHCH CH INCOME TAX APPELLATE TRIBUNAL MUMBAI - B BENCH MUMBAI . . , / ! ! ! ! , BEFORE S/SH.B.R.MITTAL,JUDICIAL MEMBE R & RAJENDRA,ACCOUNTANT MEMBER /. ITA NO. 4941/MUM/2012, ' ' ' ' # # # # / ASSESSMENT YEAR 2008-09 NIRANJANKUMAR CHOUDHARY A-04, SHREE RAJSHREE DHARA CHS LTD.,TEJPAL NAGAR, KALYAN (E) THANE-4021306 VS. ACIT CIRCLE-3 RANI MENSION, MURBAD ROAD, KALYAN, DISTRICT-THANE-421301 PAN: AAOPM1475H ( $% / APPELLANT ) ( &'$% / RESPONDENT) $% $% $% $% ( (( ( ) ) ) ) / ASSESSEE BY : NONE &'$% ( ) / REVENUE BY : SHRI PITAMBAR DAS ' ' ' ' ( (( ( *+ *+ *+ *+ / DATE OF HEARING : 10 . 02 .201 4 ,-# ( *+ / DATE OF PRONOUNCEMENT : 19.02 .201 4 ' ' ' ' , 1961 ( (( ( 254 )1( *.* *.* *.* *.* / / / / ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER RAJENDRA,A.M: CHALLENGING THE ORDER DATED 30/03/2012 OF CIT(A)-I, THANE, ASSESSEE HAD RAISED THREE GROUNDS OF APPEAL. 2. ASSESSEE, AN INDIVIDUAL, FILED HIS RETURN OF INC OME ON 30/9/2008 DECLARING TOTAL INCOME OF RS.2.95 LAKHS. ASSESSING OFFICER(AO) FINALISED THE ASSESSMENT ON 30/12/2010 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.42.02 LAKHS. DUR ING THE ASSESSMENT PROCEEDINGS CERTAIN ADDITIONS WERE MADE TO THE INCOME OF THE ASSESSEE A ND SAME WERE CHALLENGED BEFORE THE FIRST APPELLATE AUTHORITY(FAA).AFTER THE CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, FAA DISMISSED THE APPEAL FILED BY HIM. DURING THE COURSE OF THE HEARING BEFORE US, NO ONE APPEARED NOR ANY LETTER WAS FILED ON BEHALF OF THE ASSESSEE FOR ADJOURNING THE MATTER. DEPARTMENTA L REPRESENTATIVE(DR) SUPPORTED THE ORDER OF THE FAA. AFTER PERUSING THE MATERIAL AVAILABLE ON R ECORD WE ARE OF THE OPINION THAT THE ORDER OF THE FAA DOES NOT SUFFER FROM ANY INFIRMITY. THEREFO RE, CONFIRMING HIS ORDER, WE DECIDE BOTH THE GROUNDS OF APPEAL AGAINST THE ASSESSEE. AS A RESULT, APPEAL F ILED BY THE ASSESSEE STANDS DISMISSED. 0 1 '0* 2 3 V VV V 4* ( * 56 . ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH FEBRUARY, 2014. / ( ,-# 7 19 QJOJH QJOJH QJOJH QJOJH , 2014 - ( . . 2 ITA NO. 4941/MUM/2012 NIRANJANKUMAR CHOUDHARY . SD/- SD/- ( . . . B.R.MITTAL) ( ! ! ! ! / RAJENDRA) / JUDICIAL MEMBER /ACCOUNTANT MEMBER / MUMBAI, 8' /DATE:19.02.2014 SK / / / / ( (( ( &*9 &*9 &*9 &*9 : 9#* : 9#* : 9#* : 9#* / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / $% 2. RESPONDENT / &'$% 3. THE CONCERNED CIT(A)/ ; < , 4. THE CONCERNED CIT / ; < 5. DR B BENCH, ITAT, MUMBAI / 9=. &*' CH CHCH CH , . . . 6. GUARD FILE/ . > . '9* &* //TRUE COPY// /' / BY ORDER, ? / 5 DY./ASST. REGISTRAR , /ITAT, MUMBAI.