ANIL H BHARGAVA, MUMBAI V. ITO 19(3)(1), MUMBAI

ITA 7564/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70859 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-03-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 09-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS BHAVANA YASHROY
• Keywords: Business expenditure; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . ! , '# ' $ BEFORE SHRI I.P. BANSAL, JM AND SHRI SANJAY ARO RA, AM ./ I.T.A. NO. 7564/MUM/2011 ( % % % % & & & & / ASSESSMENT YEAR: 2004-05. MR. ANIL H. BHARGAVA, A-61/578, MIG COLONY, GANDHI NAGAR, BANDRA (E), MUMBAI 400051. % % % % / VS. THE ITO 19(3)(1), MUMBAI. ' '# ./ ( ./ PAN/GIR NO. : AEBPB 3051B ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , ' / APPELLANT BY: NONE *+') - , ' / RESPONDENT BY : MRS. BHAVANA YASHROY % - .# / DATE OF HEARING : 26/08/2013 / & - .# / DATE OF PRONOUNCEMENT : 26/08/2013 '0 / O R D E R PER I.P.BANSAL,J.M: THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST ORDER PASSED BY LD. CIT(A)-30, MUMBAI DATED 20/07/2011 FOR ASSES SMENT YEAR 2004-05. THE GROUNDS OF APPEAL READ AS UNDER: 1. THE LEARNED COMMISSIONER OF APPEALS HAS PASSED THE ORDER WITHOUT CONSIDERING THE EVIDENCE ON RECORDS. 2. THE LEARNED CIT (APPEALS) HAS PASSED THE ORDER W ITHOUT APPLYING THE PRINCIPALS OF NATURAL JUSTICE. 3. THE LEARNED CIT ( APPEALS) IS NOT JUSTIFIED IN U PHOLDING THE DISALLOWANCE OF BUSINESS EXPENSES OF. RS.257117/- WITHOUT CONSIDERI NG THE CIRCUMSTANCES OF THE ASSESSEE 4. THE LEARNED CIT(APPEALS) IS NOT JUSTIFIED IN UP HOLDING THE ORDER OF THE ASSESSING OFFICER WITHOUT PROPERLY CONSIDERING ASSESSEES WRIT TEN SUBMISSION LETTER DT. 14/9/2009. ./ I.T.A. NO. 7564/MUM/2011 ( % % % % & & & & / ASSESSMENT YEAR: 2004-05. 2 5. THE LEARNED CIT (APPEALS) IS ERRED IN UPHOLDING THE ADDITIONS OF RS.92610/- U/S 68 WITHOUT CONSIDERING THE CERTIFICATE FROM SECRETA RY OF WOODY ACRES LIFT IRRIGATION CO-OP. SOCIETY CONFIRMING THE FACT THAT BASIC OPERA TIONS & AGRICULTURAL EXPENSES ARE REIMBURSED TO THEM BY THE ASSESSEE. 2. THIS APPEAL WAS FIXED FOR HEARING ON 26/08/2013, HOWEVER, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. NO ADJOURNMENT APPLICATION WAS ALSO FILED ON BEHALF OF THE ASSESSEE. IT IS ,THEREFORE, PRESUME D THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL AND FOLLOW ING THE DECISION OF THE TRIBUNAL REPORTED IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD.38 ITD 320 (DEL) AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M. P) THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 26/08/2013 . '0 - & #' 1 2%3 26/08/2013 - 4 SD/- SD/- ( SANJAY ARORA) (I.P.BANSAL) /ACCOUNTANT MEMBER '# /JUDICIAL MEMBER MUMBAI; 2% DATED 26/08/2013 '0 '0 '0 '0 - -- - *.56 *.56 *.56 *.56 7'6&. 7'6&. 7'6&. 7'6&. / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. 8 ( ) / THE CIT(A)- 4. 8 / CIT 5. 694 *.% , , / DR, ITAT, MUMBAI 6. 4: ; / GUARD FILE. '0% '0% '0% '0% / BY ORDER, +6. *. //TRUE COPY// < << < / = = = = (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . % . .VM , SR. PS