PRAJAPAI CONSTRUCTION LTD, NAVI MUMBAI V. ACIT 7(1), MUMBAI

ITA 6980/MUM/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3314 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 06-06-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 21-11-2012
• Court: TRIBUNAL
• Department Lawyers: M DAYASAGAR
• Section: 143(3); 80IB; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI B.R. BASKARAN (AM) & RAMLAL NEGI (JM) I.T.A. NO. 6980 /MUM/ 201 2 (ASSESSMENT YEAR 200 3 - 0 4 ) PRAJAPATI CONSTRUCTION LTD. 703 - 704 COMM. EXCHANGE BUILDING PLOT NO. 2,3&4 SECTOR - 19 , VASHI NAVI MUMBAI - 4000705 VS. ACIT - 7(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAACP7427M ASSESSEE BY NONE DEPARTMENT BY SHRI M. DAYASAGAR DATE OF HEARING 6.6 . 201 6 DATE OF PRONOUNCEMENT 6 . 6 . 201 6 O R D E R PER B.R. BASKARAN, A M : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 7.8 .201 2 PASSED BY LEARNED CIT(A) - 20 , MUMBAI AND IT RELATES TO A.Y. 200 3 - 0 4 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON MORE THAN ONE OCCASION . HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. WE HEARD LEARNED DEPARTMENTAL REPRESENT ATIVE AND PERUSED THE RECORD. WE NOTICED THAT LEARNED CIT(A) HAS PASSED T HE ORDER AGAINST THE ASSESSMENT ORDER PASSED U/S. 143(3) READ WITH SECTION 263 OF THE ACT. WE FURTHER NOTICE THAT THE ASSESSEE HAS FILED ASSESSMENT ORDER DATED 28.11.2005 , WHICH WAS PASSED U/S. 143(3) OF THE ACT , MEANING THEREBY, HE HAS FAILED TO FURNISH R ELEVANT ASSESSMENT ORDER PASSED U/S. 143(3) OF THE ACT. HENCE THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE AND THE SAME HAS NOT BEEN RECTIFIED SO FAR. PRAJAPATI CONSTRUCTIONS LTD. 2 4. WE FURTHER NOTICE THAT THE GROUNDS URGED IN THE APPEAL RELATES TO DEDUCTION CLAIMED U/S. 80IB OF THE ACT IN RESPECT OF MISCELLANEOUS CHARGES COLLECTED BY IT. WE NOTICE THAT LEARNED CIT(A) HAS FOLLOWED THE DECISION RENDERED BY HON'BLE SUPREME COURT IN THE CASE OF LIBERTY INDIA (317 ITR 218) TO DECIDE THE ISSUE AGAINST THE ASSESSEE. SINCE LEARNED CIT (A) HAS FOLLOWED THE DECISION RENDERED BY HON'BLE SUPREME COURT, WE DO NOT FIND ANY REASON TO INTERFERE WITH HIS ORDER. ACCORDINGLY WE CONFIRM THE ORDER PASSED BY LEARNED CIT(A). 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER HAS BEEN PRONOU NCED IN THE OPEN COURT ON 6 .6 .2016 . SD/ - SD/ - (RAMLAL NEGI ) (B.R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 6 / 6/ 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS