NEETA BHASKAR PARIKH, MUMBAI V. ACIT 18(2), MUMBAI

ITA 5154/MUM/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0134 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Section: 143(3); 54

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI , JUDICIAL MEMBER ITA NO. 5154 /MUM/201 3 : A.Y : 20 09 - 10 MRS. NEETA BHASKAR PARIKH 4302, LODHA BELLISSIMO, N.M. JOSHI MARG, APOLLO MILL COMPOUND, MAHALAXMI (E), MUMBAI 400 011 (APPELLANT) PAN : AISPP0115B VS. ACIT - 18(2), MUMBAI (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUMAN KUMAR DATE OF HEARING : 29 /08/2017 DATE OF PRONOUNCEMENT : 29 /08/2017 O R D E R PER G.S. PANNU , AM : THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) - 29 , MUMBAI DATED 11 . 02 .201 3 PERTAINING TO THE ASSESSMENT YEAR 20 09 - 10 , WHICH IN TURN HAS ARISEN FROM THE ORDER PASSED BY THE ASSESSING OFFICER DATED 2 8 . 1 2 .201 1 UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. IN THIS APPEAL, AS PER THE MEMO OF APPEAL, ASSESSEE HAS RAISED MUL T I P L E G R O U N D S O F A P P E A L B U T A L L O F T H E M E S S E N T I A L L Y R E V O L V E A R O U N D 2 ITA NO. 5154 /MUM/201 3 MRS. NEETA BHASKAR PARIKH T H E DISALLOWANCE O F DEDUCTION C L A I M E D B Y T H E ASSESSEE U / S 5 4 F OF THE ACT O F R S . 1 8 , 0 2 , 1 6 0 / - . 3 . A T T H E T I M E O F H E A R I N G , I T W A S O B S E R V E D THAT N O N E A P P E A R E D O N B E H A L F O F T H E ASSESSEE I N S P I T E O F SERVICE OF NOTICE BY RPAD. ON THE OTHER HAND, THE LD. DR APPEARED ON BEHALF OF THE REVENUE. 4 . ACCORDINGLY, IN VIEW OF RULE 2 4 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE APPEAL OF THE ASSESSEE I S BEING DISPOSED OFF EX PARTE QUA THE APPELLANT - ASSESSEE AFTER HEARING THE LD. DR ON MERITS . 5 . A T T H E O U T S E T , I T W A S N O T I C E D THAT T H E A P P E A L O F T H E ASSESSEE H A S B E E N F I L E D B E L A T E D L Y A S T H E R E I S A D E L A Y O F 1 0 0 D A Y S . T H E R E C O R D S D O N O T S U G G E S T THAT A N Y R E A S O N S O N A F F I D A V I T H A V E B E E N F U R N I S H E D B Y T H E ASSESSEE S E E K I N G C O N D O N A T I O N O F D E L A Y . THEREFORE, O N T H I S C O U N T I T S E L F W E D E E M I T F I T A N D P R O P E R T O D I S M I S S T H E A P P E A L O F T H E ASSESSEE A S U N A D M I T T E D . A C C O R D I N G L Y , A P P E A L O F T H E ASSESSEE I S DISMISSED . 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. T H E A B O V E D E C I S I O N W A S PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING ON 2 9 T H A U G U S T , 2 0 1 7 . SD/ - SD/ - ( R A M L A L N E G I ) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER MUMBAI, DATE : 2 9 T H AUGUST , 201 7 *SSL* 3 ITA NO. 5154 /MUM/201 3 MRS. NEETA BHASKAR PARIKH COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, B BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI