M.B INFOTECH P. LTD, MUMBAI V. ITO 6(3)(3), MUMBAI

ITA 991/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3244 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 30-04-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 05-02-2013
• Court: TRIBUNAL
• Keywords: Reopening of assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R. BASKARAN (AM) & RAMLAL NEGI (JM) I.T.A. NO. 991 /MUM/ 20 13 (ASSESSMENT YEAR 200 3 - 0 4 ) M/S. M.B. INFOTECH PVT. LTD. N.M. ASSOCIATES CHARTERED ACCOUNTANTS 1, TARLIKA, GROUND FLOOR 2 16, SIR BHALCHANDRA ROAD MATUNGA MUMBAI - 400 019. VS. ITO 6(3)(3) 5 TH FLOOR 524, AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) PAN NO . AACCM4291J ASSESSEE BY NONE DEPARTMENT BY SHRI SANJEEV JAIN DATE OF HEARING 8 . 6. 201 6 DATE OF PRONOUNCEMENT 8 . 6 . 201 6 O R D E R PER B.R. BASKARAN, A M : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 0 .1 0 .201 2 PASSED BY LEARNED CIT(A) - 1 2, MUMBAI AND IT RELATES TO A.Y. 200 3 - 04 . 2. NONE APPEARED ON BEHALF OF TH E ASS ESSEE EVEN THOUGH THE CASE WAS ADJOURNED ON THE LAST OCCASION AT THE SPECIFIC REQUEST OF THE ASSESSEE. HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. THE ASSESSEE HAS RAISED GROUND ON THE FOLLOWING ISSUES : - (A) VALIDITY OF REOPENING OF ASSESSMENT . (B) QUANTUM INCOME ASSESSED BY THE ASSESSING OFFICER WITH REGARD TO SERVICE CHARGES . (C) DISALLOWANCE OF EXPENSES. M/S. M.B. INFOTECH P. LTD. 2 4. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AN D PERUSED THE RECORD. WE NOTICE THAT LEA RNED CIT(A) HAS PASSED A REASONED ORDER ON THE ABOVE SAID ISSUES. ON THE CONTRARY NO MATERIAL WAS P L ACED BEFORE US BY THE ASSESSEE IN ORDER TO CONTRADICT THE FINDINGS GIVEN BY LEARNED CIT(A) ON THE ABOVE SAID ISSUES. ACCORDINGLY, WE CONFIRM THE ORDER OF L EARNED CIT(A) ON ALL THE ISSUES. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER HAS BEEN PRONOU NCED IN THE OPEN COURT ON 8 .6 .2016 . SD/ - SD/ - (RAMLAL NEGI ) (B.R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 8 / 6/ 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGIST RAR) ITAT, MUMBAI PS