MADHUBEN MEHTA, MUMBAI V. ACIT 21(1), MUMBAI

ITA 5081/MUM/2011

• Counselvise Citation: 508119914 RSA 2011
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-02-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 30-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIM K MODI

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. 5081/MUM/2011, ' ' ' ' # # # # / ASSESSMENT YEAR 2007-08 MADHUBEN MEHTA, JIGNA G. SHAH (C.A.), 1, ANN VILLA; N.P.THAKKAR ROAD, VILE PARLE (E) MUMBAI-400057 VS. ACIT 21(2) MUMBAI. PAN: AAOPM1475H ( $% / APPELLANT ) ( &'$% / RESPONDENT) $% $% $% $% ( (( ( ) ) ) ) / ASSESSEE BY : NONE &'$% ( ) / REVENUE BY : SHRI ASHIM K. MODI ' ' ' ' ( (( ( *+ *+ *+ *+ / DATE OF HEARING : 13 . 02 .201 4 ,-# ( *+ / DATE OF PRONOUNCEMENT : 14.02 .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 27/4/2011 OF CIT(A)-32, MUMBAI, ASSESSEE HAS RAISED 6 GROUNDS OF APPEAL. ASSESSEE, AN INDIVIDUAL, FILED HER RETURN OF INCOME ON 31/3/2008 DECLARING TOTAL INCOME OF RS.21.45 LAKHS. ASSESSING OFFICER(AO) FINALIZED THE ASSESSMENT ON 18/12/2009 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.31.99 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 PARTLY ALLOWED THE APPEAL FILED BY HER. 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 14 TH FEBRUARY, 2014. / ( ,-# 7 14 QJOJH QJOJH QJOJH QJOJH , 2014 - ( . . 2 ITA NO. 5081/MUM/2011 MADHUBEN MEHTA. SD/- SD/- ( . . . B.R.MITTAL) ( ! ! ! ! / RAJENDRA) / JUDICIAL MEMBER /ACCOUNTANT MEMBER / MUMBAI, 8' /DATE: 14.02.2014 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.