MIRA MAHAL PREMISES MANAGEMENT PVT. LTD., MUMBAI V. CIT (A)- 4 , MUMBAI

ITA 7158/MUM/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6670 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 11-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण म ु ंबई पीठ “ डी ” ी वकास अव थी, या यक सद य के सम एवं ी अमरजीत संह , लेखा सद य के सम IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. आअसं. 7158/म ु ं/2018 ( न.व.2014-15) ITA NO. 7158/MUM/2018 (A.Y.2014-15) M/s. Mira Mahal Premises Management Private Limited., 73/74, Oberoi Complex Off Road Laxmi Industrial Estate, Andheri (W), Mumbai 400 053 PAN:AAECM-7847-A बनाम/ Vs. : अपीलाथ / Appellant Commissioner of Income Tax (Appeals)-4, Dist.Koramanala, Bangalore, Karnataka – 560 095 : थ / Respondent Assessee by : None Revenue by : Shri Pankaj Kumar ,Sr.AR-CIT सुनवाई की तारीख/ Date of Hearing : 09/12/2021 घोषणा की तारीख / Date of Pronouncement : 09/12/2021 आदेश/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax(Appeals)-4, Bangalore [ in short ‘ the CIT(A)’] dated 24/09/2017 for the Assessment Year 2014-15. 2 ITA NO. 7158/MUM/2018 (A.Y.2014-15) 2. A perusal of the appeal file shows that the appeal was filed in December, 2018 and the first notice of hearing for 16/01/2020 along with defect memo was issued to the assessee on 02/12/2019. On 16/01/2020 Shri C.A.Monak Padmani from the office of Chaturvedi & Shah LLP. appeared and sought adjournment. The assessee was directed to file concise grounds of appeal and the appeal was adjourned to 07/04/2020. Thereafter, on account of pandemic resulting in lockdown the Bench did not function and the notice listing appeal for hearing on 28/10/2020 issued to the assessee. Thereafter, repeated notices were sent through RPAD to the assessee on the address mentioned in Form – 36 by the assessee. Despite repeated notices none appeared to represent the assessee nor any letter seeking adjournment was ever received from the assessee. As per records the notice of hearing for 30/08/2021 was duly served as per acknowledgement available on record. Since none appeared once again notice was sent to the assessee through RPAD. Despite service of notice the appeal remain unattended by the assessee/appellant. It seems that the assessee is not keen to prosecute the appeal, hence, this appeal is taken up for hearing with the assistance of ld. Departmental Representative and the material available on record. 3. Shri Pankaj Kumar representing the Department vehemently defended the impugned order and prayed for dismissing the appeal. 4. We have heard the submissions made by ld. Departmental Representative and have examined the orders of authorities below. In the absence of any material controverting the findings of the First Appellate 3 ITA NO. 7158/MUM/2018 (A.Y.2014-15) Authority, we see no reason to interfere with the impugned order. Hence, the impugned order is upheld and appeal by the assessee is dismissed. 5. In the result, appeal by the assessee is dismissed. Order pronounced in the open Court on Thursday, the 9 th day of December, 2021. Sd/- Sd/- (AMARJIT SINGH) (VIKAS AWASTHY) लेखा सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER म ु ंबई/ Mumbai, दनांक/Dated: 09/12/2021 Vm, Sr. PS(O/S) त ल प अ े षतCopy of the Order forwarded to : 1. अपीलाथ /The Appellant , 2. तवाद / The Respondent. 3. आयकर आय ु त(अ)/ The CIT(A)- 4. आयकर आय ु त CIT 5. वभागीय त न ध, आय.अपी.अ ध., म ु बंई/DR, ITAT, Mumbai 6. गाड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai