ANIL J OJHA, MUMBAI V. ITO WD 25(1)(2), MUMBAI

ITA 7439/MUM/2014

• Counselvise Citation: 743919914 RSA 2014
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 10-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 12-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (ACCOUNTANT MEMBER ) . . , ./ I.T.A. NO . 7439 / MUM/20 14 ( / ASSESSMENT YEAR : 20 0 4 - 05 ) SHRI ANIL J OJHA, 901 , SHABRI APARTMENT , ASHOK CROSS ROAD NO.3, KANDIV A LI EAST, MUMBAI - 400101 / VS. INCOME TAX OFFICER 25(1)(2), C - 11, PRATYAK A SH YA KAR BHAV A N, BANDRA KURLA COMPLEX, MUMBAI - 400051 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AAAPO1598D / APPELLANT BY NONE / RSPONDENT BY SHRI MAURYA PRATAP / DATE OF HEARING : 10.8. 201 5 / DATE OF PRONOUNCEMENT : 10. 8. 201 5 / O R D E R PER B ENCH: THE APPEALS FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER DATED 19.9.2014 PASSED BY PASSED BY THE LD.CIT(A) - 35, AND IT RELATES TO THE ASSESSMENT YEAR 2004 - 05. 2. T HE ASSESSEE HAS SOUGHT FOR ADJOURNMENT ON AN EARLIER OCCASION AND ACCORDINGLY THE CASE WAS POSTED FOR HEARING ON 15.6.2015. HOWEVER, HE F AILED TO APPEAR ON 15.6.2015 AND HENCE NOTICE WAS SENT BY RPAD FIXING THE DATE OF HEARING ON 9.7. 2015 . B UT ON THAT DATE ALSO , THE ASSESSEE FAILED TO APPEAR. HENCE, THE CASE WAS ADJOURNED TODAY BY ISSUING ANOTHER NOTICE BY RPAD. STILL THE ASSESSEE DID NOT APPEAR BEFORE THE BENCH TODAY. ITA NO. 7439 / MUM/20 14 2 HENCE, I PROCEED TO DISPOSE OF THE APPEAL EX - PARTE WI THOUT THE PRESENCE OF THE ASSESSEE . I NOTICE THAT THE REGISTRY HAS ISSUED A DEFECT MEMO TO THE ASSESSEE AND THE SAID DEFECTS HA VE NOT BEEN REC TI FIED TILL THE DATE. HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED IN LIMINE FOR THIS REASON ALONE . 3. ON MERITS, I NOTICE THAT THE AO HAS ASSESSED THE CAPITAL GAINS DECLARED BY THE ASSESSEE AS INCOME FROM OTHER SOURCES ON THE BASIS OF CERTAIN INQUIRIES MADE BY THE INCOME TAX DEPARTMENT. IN THE APPELLATE PROCEEDINGS, THE LD. CIT(A) HA S CONFIRME D THE SAME, VIDE PARA 6 OF HIS ORDER. BEFORE ME, NO MATERIAL WAS PLACED BY THE ASSESSEE TO CONTRADICT THE FINDING GIVEN BY THE LD. CIT(A). UNDER THESE SET OF FACTS, I HAVE NO OTHER OPTION BUT TO CONFIRM THE ORDER PASSED BY THE LD. CIT(A). 4 . IN THE RES ULT , THE APPEAL OF THE ASSESSEE IS DISMISSED . PRONOUNCED ACCORDINGLY ON 10 TH AUGUST 2015. 10 TH AUGUST, 2015 SD ( . . / B.R. BASKARAN) / ACCOUNTANT MEMBER MUMBAI: 10TH AUG , 2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED ITA NO. 7439 / MUM/20 14 3 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI