SYNERGY, MUMBAI V. ACIT 17(3), MUMBAI

ITA 7183/MUM/2010

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8356 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 19-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B S BISTDR
• Keywords: Business income

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , . . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA NO.7183/MUM/2010 ASSESSMENT YEAR:2006-07 M/S SYNERGY, 116, TOKERSHI JIWRAJ ROAD, NEXT TO SWAN MILLS, SEWREE (WEST), MUMBAI-400015 / VS. ACIT - 17(3), PIRAMAL CHAMBERS, LALBAUG, MUMBAI ( '# $ /ASSESSEE) ( % / REVENUE) P.A. NO. AAAFS1162K '# $ / ASSESSEE BY NONE % / REVENUE BY SHRI B.S. BIST-DR & % ' $ ( / DATE OF HEARING : 13/02/2017 ' $ ( / DATE OF ORDER: 17/02/2017 M/S SYNERGY ITA NO.7183/MUM/2010 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 13/07/2010 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ON THE GROUNDS STATED IN THE GROUNDS OF APPEAL, BROADL Y TREATING THE BUSINESS RECEIPT OF RS.36 LAKHS AS INCOME FROM HOUSE PROPERTY, WHILE COMPUTING THE TOTAL INCOME OF THE A SSESSEE AND DISALLOWING THE EXPENDITURE IN CONNECTION WITH RUNNING OF BUSINESS CENTRE, AS CLAIMED BY THE ASSESSEE. 2. DURING HEARING OF THIS APPEAL, NONE WAS PRESENT FOR THE ASSESSEE, WHEREAS, SHRI B.S. BIST, LD. DR, WAS PRESENT FOR THE REVENUE. IT IS NOTED THAT THIS APPEAL WAS FILED BY THE ASSESSEE ON 19/10/2010 AND WAS FIXED FOR HEARING FO R 26/07/2012, WHEREIN, AT THE REQUEST OF THE ASSESSEE , THIS APPEAL WAS ADJOURNED TO 10/12/2012. ON 10/12/2012, 10/06/2013 AND 04/12/2013, THE BENCH DID NOT FUNCTI ON. NOTICE OF HEARING THROUGH REGISTERED AD WAS AGAIN S END TO THE ASSESSEE FOR 10/06/2014. THE ASSESSEE AGAIN MOVED FOR ADJOURNMENT AND THE APPEAL WAS ADJOURNED TO 29/12/2 014. ON THAT DATE, THE BENCH DID NOT FUNCTION, THEREFORE , THE APPEAL WAS ADJOURNED TO 18/06/2015. THE ASSESSEE MOVED APPLICATION FOR ADJOURNMENT AND THUS, THE APPEAL WA S ADJOURNED TO 29/12/2015. ON 29/12/2015 THE BENCH D ID NOT FUNCTION, THEREFORE, THE APPEAL WAS ADJOURNED TO 04 /07/2016. ON THAT DATE, NOBODY REPRESENTED THE ASSESSEE, THER EFORE, REGISTERED AD NOTICE WAS ISSUED FOR 13/02/2017. THE ASSESSEE M/S SYNERGY ITA NO.7183/MUM/2010 3 NEITHER PRESENTED ITSELF NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PUR SUE THE APPEAL AS WHENEVER THE APPEAL WAS FIXED FOR HEARING , THE ASSESSEE SOUGHT ADJOURNMENT. CONSIDERING THE TOTALI TY OF FACTS AND CIRCUMSTANCES AVAILABLE ON RECORD, WE CONFIRMED THE STAND OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL ) ON THE PLEA/REASONS STATED IN PARA 5 (PAGE-2) OF THE IMPUG NED ORDER. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 13/02/2017. SD/- SD/- ( N.K. PRADHAN ) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER & MUMBAI; * DATED : 17/02/2017 F{X~{T? P.S / +% %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. ,-./ / THE APPELLANT 2. 0./ / THE RESPONDENT. 3. 1 1 & 2$ ( ,- ) / THE CIT, MUMBAI. 4. 1 1 & 2$ / CIT(A)- , MUMBAI 5. 4%5 $ , 1 ,-( , 6 , & / DR, ITAT, MUMBAI 6. 7' 8 / GUARD FILE. / BY ORDER, 04-$ $ //TRUE COPY// / (DY./ASSTT. REGISTRAR) , & / ITAT, MUMBAI,