SHRI UTTAMCHAND SAWLACHAND JAIN, MUMBAI V. ITO-19(3)(5), MUMBAI

ITA 610/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3043 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 05-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMATHA MUUAMUDI

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI C. N. PRASAD , JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 610 / MUM/ 2019 ( / ASSESSMENT YEAR: 2013 - 14 ) SHRI UTTAMCHAND SAWLACHAND JAIN, 49, M.S ALI ROAD, GROUND FLOOR, 12 TH KHETWADI LANE CORNER, MUMBAI - 400 007 / VS. ITO 19(3)(1 ), MATRU MANDIR, TARDEO, MUMBAI - 400 007 ./ ./ PAN NO. ACPPJ 9067 P ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENTBY : SMT. SAMATHA MUUAMUDI, DR / DATE OF HEARING : 26.02.2020 / DATE OF PRONOUNCEMENT : 06.03.2020 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX - 53 IN SHORT REFERRED AS LD. CIT (A) , MUMBAI, DATED 15.11.18 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2013 - 14 . 2 I.T.A. NO. 610 /MUM/201 9 SHRI UTTAMCHAND SAWLACHAND JAIN 2 . AT THE TIME OF HEARING, WE NOTICE THAT NONE APPEARED ON BEHALF OF THE ASSESSE AFTER FILING THE PRESENT APPEAL. THE C ASE WAS POSTED FOR HEARING ON 29.01.20, BUT NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR AND ACCORDINGLY, AS PER THE ADDRESS GIVEN IN FORM 36, NOTICE WAS SENT THROUGH RPAD AND THE SAME WAS RETURNED UNSERVED WITH NOTE THAT ADDRESS NOT KNOWN. 3. LD. DR SUBMITTED THAT ASSESSEE HAS NOT APPEARED BEFORE AO AT THE TIME OF ASSESSMENT PROCEEDINGS EVEN SEVERAL NOTICES WERE SENT TO ASSESSEE ON THE GIVEN ADDRESS. SUBSEQUENTLY, ASSESSEE FILED THE APPEAL BEFORE LD. CIT(A) AND EVEN BEFORE HIM, ASSESSEE WAS NOT APPEARED BEFORE LD. CIT(A) AFTER SENDING NOTICES ON THE GIVEN ADDRESS IN FORM 36. T HEREFORE , LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE . AGGRIEVED WITH THE ORDER OF LD. CIT(A ), ASSESSEE IS IN APPEAL . 4. CO NSIDERED THE SUBMISSION OF LD. DR AND MATERIAL PLACED ON RECORD, WE NOTICE THAT NEITHER ASSESSEE NOR HIS REPRESENTATIVE HAS APPEARED BEFORE AO AND LD. CIT(A) EVEN MANY NOTICES WERE SENT TO THE ASSESSEE ON THE GIVEN ADDRESS AND ASSESSEE HAS 3 I.T.A. NO. 610 /MUM/201 9 SHRI UTTAMCHAND SAWLACHAND JAIN CHANGED HIS ADDR ESS MORE THAN ONE OCCASIONS AND IT WAS ALWAYS FOUND THAT THE ADDRESS GIVEN BY THE ASSESSEE IS FOUND NOT CORRECT, THEREFORE THE NOTICES WERE RETURNED UNSERVED. ACCORDINGLY, LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. EVEN BEFORE US, ASSESSEE HAS NOT AP PEARED, WHICH REFLECTS THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE CASE. THE CONDUCT OF THE ASSESSEE IS VERY CASUAL AND NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE HAD APPEARED BEFORE US AND THE FINDINGS OF THE REVENUE AUTHORITIES HAD ALSO NOT BEEN CON TROVERTED OR REBUTTED. 5. ON MERIT, THE PENALTY WAS LEVIED DUE TO NON - COOPERATION BY THE ASSESSEE AND REGULAR ASSESSMENT WAS COMPLETED U/S 144, WHICH CLEARLY SHOWS THAT ASSESSEE IS NOT DISCLOSING HIS PROPER ADDRESS AND IDENTITY. 6. THEREFORE , IN THESE CI RCUMSTANCES, W E SEE NO REASON S TO INTERFERE INTO OR DEVIATE FROM THE FINDINGS SO RECORDED BY THE LD. CIT (A). HENCE , WE ARE OF THE CONSIDERED VIEW THAT THE FINDINGS SO RECORDED BY THE LD. CIT (A) ARE JUDICIOUS AND ARE WE LL REASONED AND CONSEQUENTLY, THE GR OUNDS RAISED BY THE ASSESSEE ARE DISMISSED. 4 I.T.A. NO. 610 /MUM/201 9 SHRI UTTAMCHAND SAWLACHAND JAIN 7 . IN THE NET RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH MARCH 2020. SD/ - SD/ - ( C. N. PRASAD ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 06 .03 .2020 SR.PS . DHANANJAY / 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 I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI