KRISHNA SAGAR BUILDER LTD, MUMBAI V. DCIT 8(1), MUMBAI

ITA 5692/MUM/2015

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8757 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJIT K SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, ACCOUNTANT MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.5692/Mum/2015 (Asse ssment Year : 2010-11) M/s. Krishna Sagar Builders Ltd., 51/54, Juhu Supreme Shopping Center, Gulmohar Cross Road No.9, JVPD Scheme, Andheri(W) Mumbai – 400 049 Vs. Deputy Commissioner of Income Tax- 8(1) 209, Aaykar Bhavan M.K.Road, Mumbai- 400 020 PAN/GIR No. AABCK5010A (Appellant) .. (Respondent) ITA No.5765/Mum/2015 (Asse ssment Year : 2008-09) M/s. Krishna Sagar Builders Ltd., C-208, Crystal Plaza Opp. Infinative Mall New Ling Road Andheri West Mumbai – 400 053 Vs. Deputy Commissioner of Income Tax(OSD)- 8(1) 2 nd Floor, Aaykar Bhavan M.K.Road, Mumbai- 400 020 PAN/GIR No. AABCK5010A (Appellant) .. (Respondent) Assessee by None Revenue by Shri Ajit K Srivastava Date of Hearing 07/02/2022 Date of Pronouncement 16/02/2022 ITA No.5692/Mum/2015 & 5765/Mum/2015 M/s. Krishna Sagar Builders Ltd., 2 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.5692/Mum/2015 & 5765/Mum/2015 for A.Yrs.2010-11 & 2008-09 respectively arise out of the order by the ld. Commissioner of Income Tax (Appeals)-16, Mumbai in appeal No.CIT(A)- 16/DCIT-8(1)/IT-48/2013-14 & CIT(A)-16/DCIT-8(1)/IT-312/2013-14 dated 10/09/2015 & 15/09/2015 respectively (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 15/03/2013 & 20/12/2010 respectively by the ld. Deputy Commissioner of Income Tax-8(1), Mumbai (hereinafter referred to as ld. AO). 2. The hearing in these appeals had commenced from 10/01/2018 and adjourned due to absence of assessee’s representative upto 14/12/2018. On 14/12/2018, appeals were adjourned to 04/01/2019. On 04/01/2019 one Mr. Sachin Pandey appeared on behalf of assessee and sought adjournment. Similar adjournments were sought by him on 02/05/2019, 03/06/2019, 22/08/2019, 04/11/2019, 18/12/2019. On 18/12/2019, appeals were adjourned to 28/01/2020 on which date, none appeared on behalf of the assessee and cases were adjourned to 03/03/2020. On 03/03/2020, Shri Rajiv Kashyap, MD of assessee company appeared and sought adjournment. Again from 11/11/2020 till the date of hearing today on 07/02/2022, none appeared on behalf of assessee. Efforts were taken by the Registry to serve the notices on the assessee. In fact on earlier occasions, the Bench had directed the ld. DR to serve the assessee. The ld. DR had filed a report stating that the Inspector working with the Assessing Officer having jurisdiction over ITA No.5692/Mum/2015 & 5765/Mum/2015 M/s. Krishna Sagar Builders Ltd., 3 assessee had sought to serve the notices of hearing on the assessee at the given address and in the said address, assessee was not available. In fact notice of hearing was even served by affixture as per the report of Income Tax Inspector. Despite this, we find that the assessee had not taken any efforts to appoint the Counsel and make representations for pursuing appeals before us. Since these are old matters and going by the conduct of the assessee, we deem it fit to conclude that the assessee is not interested in pursuing these appeals and accordingly, we proceeded to dispose off these appeals on hearing the ld. AR and based on the material available on record. 3. We find that the ld. CIT(A) had dealt with the grievances of the assessee and no evidences were placed on record by the assessee to controvert the findings recorded therein. Hence, we are not inclined to interfere with the order of the ld. CIT(A). Accordingly, the grounds raised by the assessee are dismissed. 4. In the result, appeals of the assessee are dismissed. Order pronounced on 16/02/2022 by way of proper mentioning in the notice board. Sd/- (VIKAS AWASTHY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 16/02/2022 KARUNA, sr.ps Copy of the Order forwarded to : ITA No.5692/Mum/2015 & 5765/Mum/2015 M/s. Krishna Sagar Builders Ltd., 4 BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//