SHAFAT AHMED SHAH, MUMBAI V. ITO 21(3)(2), MUMBAI

ITA 7137/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8543 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 28-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA KUMARDR

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO.7137/MUM/2014 ASSESSMENT YEAR: 2007-08 MR. SHAFAT AHMED SHAH, ROOM NO.1, SUBEDAR CHAWL, K.A. ROAD, JARIMARI, KURLA(W), MUMBAI-400072 / VS. INCOME TAX OFFICER-21(3)(2), C-11, BANDRA, MUMBAI ( !'# $ /ASSESSEE) ( / REVENUE) PAN. NO . ANRPS4396R % & $ ' / DATE OF HEARING : 06/02/2017 & $ ' / DATE OF ORDER: 07/02/2017 !'# $ ! / ASSESSEE BY NONE ! / REVENUE BY SHRI RAJENDRA KUMAR-DR ITA NO.7137/MUM/2014 MR. SHAFAT AHMED SHAH 2 / O R D E R PER JOGINDER SINGH(JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 28/08/2014 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ON THE GROUND THAT NOTICE FOR SCRUTINY WAS NEVER SE RVED UPON THE ASSESSEE AND FURTHER THE ASSESSEE PRODUCED MEDICAL CERTIFICATE OF BEING HOSPITALIZED DURING TH E ASSESSMENT PROCEEDINGS. 2. DURING HEARING OF THIS APPEAL NONE WAS PRESENT FOR THE ASSESSEE, WHEREAS, SHRI RAJENDRA KUMAR, LD. DR, WAS REPRESENTING THE DEPARTMENT. THE LD. DR DEFENDED T HE ADDITION MADE BY THE ASSESSING OFFICER AND SUSTAINE D BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL). 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THIS APPEAL WAS FILED BY THE ASSESSEE ON 28/11 /2014 AS IS EVIDENT FROM RECORD. NOTICE OF HEARING WAS SENT/DISPATCHED TO THE ASSESSEE/RESPONDENT ON 03/05/2016. ON 20/06/2016, NOBODY APPEARED ON BEHA LF OF THE ASSESSEE, THEREFORE, THE HEARING WAS ADJOURN ED TO 20/07/2016 FOR WHICH REGISTERED AD NOTICE WAS SENT. ON 20/07/2016 ALSO, NONE APPEARED FOR THE ASSESSEE, TH US, THE HEARING WAS ADJOURNED TO 18/08/2016. AGAIN, REGIST ERED AD NOTICE WAS SENT FOR 03/10/2016 AS NONE APPEARED FOR THE ASSESSEE AND LAST OPPORTUNITY WAS GRANTED TO THE ITA NO.7137/MUM/2014 MR. SHAFAT AHMED SHAH 3 ASSESSEE. THE ASSESSEE ON 21/12/2016 APPEARED AND REQUESTED FOR ADJOURNMENT, WHICH WAS ACCEPTED AND T HE APPEAL WAS ADJOURNED TO 19/01/2017. ON THAT DATE, THE ASSESSEE AGAIN REQUESTED FOR ADJOURNMENT AND LAST AND FINAL OPPORTUNITY WAS GRANTED FOR 06/02/2016. TODAY, AT THE TIME OF HEARING, THE ASSESSEE NEITHER APPEARED NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE A SSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. CONSIDERING THE ABOVE FACTUAL MATRIX, IT SEEMS THAT ASSESSEE HAS NO THING TO SAY. WE HAVE ALSO GONE THROUGH THE IMPUGNED ORDER A ND ARE SATISFIED THAT THE ASSESSEE HAS NOT ADDUCED ANY EVI DENCE TO SUBSTANTIATE HIS CLAIM. IDENTICAL IS THE SITUATION BEFORE US, THEREFORE, WITHOUT REPEATING THE CONTENTS OF THE IM PUGNED ORDER, WE AFFIRM THE SAME, RESULTING INTO DISMISSAL OF APPEAL OF THE ASSESSEE. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 06/02/2017. SD/- SD/- ( MANOJ KUMAR A GGARWAL ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER % MUBAI; ) DATED : 07/02/2017 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. +,- / THE APPELLANT (RESPECTIVE ASSESSEE) 2. ./,- / THE RESPONDENT. ITA NO.7137/MUM/2014 MR. SHAFAT AHMED SHAH 4 3. 0 0 1$ ( + ) / THE CIT, MUMBAI. 4. 0 0 1$ / CIT(A)- , MUMBAI, 5. 34 .$! , 0 +' ! 5 , % / DR, ITAT, MUMBAI 6. 6' 7% / GUARD FILE. ! / BY ORDER, /3+$ .$ //TRUE COPY// /! (DY./ASSTT. REGISTRAR) , % / ITAT, MUMBAI