MOUNT VIEW CLUB & RESORT P. LTD, NAVI MUMBAI V. ITO 10(3)(4), MUMBAI

ITA 7904/MUM/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71270 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-04-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 16-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AJAY PANDIT
• Section: 143(3); 263

Judgement Text

` `` ` , IN THE INCOME TAX APPELLATE TRIBUNAL B B ENCH, MUMBAI . . , !' #$%& , !' () ! BEFORE SHRI H.L. KARWA, PRESIDENT AND SHRI N.K. BILLAIYA, AM ./ I.T.A. NO. 7904/MUM/2010 ( * * * * + + + + / ASSESSMENT YEAR : 2005-06 M/S. MOUNT VIEW CLUB & RESORT PVT. LTD., 27, MAHAVIR CENTRE, SECTOR-17 VASHI, NAVI MUMBAI -400 703 THE ITO 10(3)4, MUMBAI ), !' ./ -. ./PAN/GIR NO. :AAACM 5353M ( ,/ /APPELLANT ) .. ( 01,/ / RESPONDENT ) ,/ 2 ! / APPELLANT BY : ` SHRI AJAY PANDIT 01,/ 3 2 ! /RESPONDENT BY : SHRI PRITAM SINGH 3 4 ' / DATE OF HEARING :17.09.2013 56+ 3 4 ' / DATE OF PRONOUNCEMENT : (!7 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT-10, MUMBAI PASSED U/S. 263 OF THE ACT DT.08.05. 2009 PERTAINING TO A.Y. 2005-06. 2. THE APPEAL WAS FILED LATE BY 486 DAYS. TH E ASSESSEE HAS FILED AN AFFIDAVIT JUSTIFYING THE DELAY IN FILING OF THE APP EAL. IT IS THE SAY OF THE ASSESSEE THAT IT HAS RECEIVED THE ORDER OF THE CIT PASSED U/S. 263 ON 18.5.2009. THE ASSESSEE FURTHER STATED THAT IT WAS UNDER THE BONAFIDE ITA NO.7904/M/2010 2 BELIEF THAT THE ACCOUNTANT MUST HAVE FILED THE APPE AL BEFORE THE TRIBUNAL. HOWEVER, THAT BEING NOT THE CASE THE ASSESSEE CAME TO KNOW THAT NO APPEAL WAS FILED AGAINST THE ORDER U/S. 263 WHEN IT RECEIVED THE ASSESSMENT ORDER U/S. 143(3) R.W. SECTION 263. THE ASSESSEE THEREFORE PRAYED TO CONDONE THE DELAY. 3. IT IS NOT IN DISPUTE THAT THE ORDER U/S. 263 WAS RECEIVED BY THE ASSESSEE ON 18.5.2009 AS PER ASSESSEES OWN ADMISSI ON. THE ASSESSEE WAS SUPPOSED TO FILE THE APPEAL BY 18.7.2009 THOUGH THE SAME WAS FILED ON 16.11.2010. A CAREFUL PERUSAL OF THE ASSESSMENT ORDER PASSED U/S. 143(3) R.W.S 263 OF THE ACT SHOWS THAT THE ASSESSEE ATTENDED THE ASSESSMENT PROCEEDINGS ON 22.7.2010 IN RESPONSE TO THE NOTICE DT. 20.7.2010. THE SAID ASSESSMENT ORDER IS PASSED ON 3 0.9.2010. THESE CLINCHING EVIDENCE SHOWS THAT TILL THE ASSESSMENT O RDER U/S. 143(3) R.W.S. 263 WAS PASSED, THE ASSESSEE DID NOT CARE TO FILE A N APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE FILED THE APPEAL ONLY AFTER RECEIVING THE ASSESSMENT ORDER FRAMED IN CONSEQUENCE TO THE DIREC TIONS GIVEN BY THE CIT U/S. 263 OF THE ACT. THIS CONDUCT OF THE ASSES SEE SHOWS THE DELIBERATE ATTEMPT OF NOT FILING THE APPEAL TILL TH E OUTCOME OF THE ASSESSMENT FOLLOWING THE DIRECTIONS OF THE CIT U/S. 263 OF THE ACT. THIS CONDUCT OF THE ASSESSEE IS NOTHING SHORT OF RES IPSA LOQUITOR- FACTS SPEAKING FOR THEMSELVES. THE CONDUCT OF THE ASSESS EE DO NOT JUSTIFY ANY CONDONATION FOR DELAY FOR FILING OF THE APPEAL. TH E APPEAL IS ACCORDINGLY DISMISSED AS UNADMITTED. 4. BEFORE PARTING, THE ASSESSEE HAS RELIED UPON CER TAIN JUDICIAL DECISIONS WHICH INCLUDE DECISIONS OF THE HONBLE SU PREME COURT AND THE HIGH COURTS . THESE DECISIONS ARE FILED IN THE FOR M OF PAPER BOOK. AS WE HAVE ALREADY SHOWN ABOVE THE CONDUCT OF THE ASSESSE E, THEREFORE WE DO NOT FIND IT NECESSARY TO PONDER IN THESE JUDICIAL D ECISIONS AS THE APPEAL IS ITA NO.7904/M/2010 3 DISMISSED AS UNADMITTED PURELY ON THE FACTS AND THE CONDUCT OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPT.2013 . (!7 3 6+ '! 8( 9 6 3 : ; SD/- SD/- (H.L. KARWA ) (N.K . BILLAIYA ) /PRESIDENT !' () / ACCOUNTANT MEMBER MUMBAI; 8( DATED 27/09/2013 . * . ./ RJ , SR. PS (!7 3 0*4<= >!=+4 (!7 3 0*4<= >!=+4 (!7 3 0*4<= >!=+4 (!7 3 0*4<= >!=+4 / COPY OF THE ORDER FORWARDED TO : 1. ,/ / THE APPELLANT 2. 01,/ / THE RESPONDENT. 3. ? ( ) / THE CIT(A)- 4. ? / CIT 5. =@: 0*4* , , / DR, ITAT, MUMBAI 6. :A B / GUARD FILE. (!7 (!7 (!7 (!7 / BY ORDER, 1=4 0*4 //TRUE COPY// C CC C / D - D - D - D - (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI ITA NO.7904/M/2010 4 DATE INITIALS 1. DRAFT DICTATED ON: 24.09.2013 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 25.09.2013 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/PS 6. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: