BHUVNESH CHANDRA, MUMBAI V. ITO 7(3)(3), MUMBAI

MA 834/MUM/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9342 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 09-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHILD
• Section: 2

Judgement Text

1 SA NO.834/MUM/2017 ARISING OUT OF ITA NO.5752/MUM/2013 BHUVNESH CHANDRA ASSESSMENT YEAR-2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . . , , BEFORE HONBLE SHRI C.N. PRASAD, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO. 834/MUM/2017 [ARISING OUT OF I.T.A. NO.5752/MUM/2013] ( / ASSESSMENT YEAR: 2009-10) SHRI BHUVNESH CHANDRA 302, 3 RD FLOOR, MIDTOWN APARTMENT CAMPA COLA COMPOUND WORLI, MUMBAI-400 018 / VS. INCOME TAX OFFICER - 7 (3) (3) MUMBAI. ./ ./PAN/GIR NO. ACVPC-1570-E ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. BHOOPATHI- LD. DR / DATE OF HEARING : 10/01/2020 / DATE OF PRONOUNCEMENT : 10/01/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2009-10, THE ASSESSEE SEEKS RECALL OF THE TRIBUNAL ORDER ITA NO.5752/MUM/2013 DATED 24/07/2017. 2 SA NO.834/MUM/2017 ARISING OUT OF ITA NO.5752/MUM/2013 BHUVNESH CHANDRA ASSESSMENT YEAR-2009-10 2. DESPITE NOTICE, NONE HAS APPEARED FOR ASSESSEE. THE PERUSAL OF ORDER SHEET ENTRIES REVEALED THAT DESPITE NOTICE, THE ASS ESSEE HAS FAILED TO APPEAR ON MULTIPLE OCCASIONS SINCE THE FILING OF TH E APPLICATION. IT WOULD EMANATE FROM RECORD THAT LATEST NOTICE WAS DULY REC EIVED BY THE ASSESSEE VIDE POSTAL ACKNOWLEDGEMENT DATED 20/11/2019. PRIMA-FACIE, THE ASSESSEE DO NOT SEEM TO BE INTERESTED IN PURSUING THE APPLIC ATION. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME AS PER SUBMISSIO NS MADE IN THE APPLICATION. 3. THE ASSESSEE HAS PLEADED THAT APPEAL HEARING NOT ICE WAS NOT RECEIVED BY THE ASSESSEE AND THEREFORE, THE ASSESSE E COULD NOT APPEAR TO SUBSTANTIATE THE QUANTUM APPEAL. HOWEVER, THE SAME ARE MERELY BALD ASSERTIONS WITHOUT ANY SUPPORTING DOCUMENTS. NOTHIN G HAS BEEN BROUGHT ON RECORD TO DEMONSTRATE THAT THERE WAS CHANGE IN ADDR ESS ETC. THE ASSESSEE HAS ADMITTED TO HAVE DULY RECEIVED THE ORDER PASSED BY THE TRIBUNAL. THEREFORE, THE SAID PLEA WAS TO BE REJECTED. ANOTHE R PLEA RAISED IS THAT QUANTUM APPEAL HAS BEEN DISPOSED-OFF MERELY FOR NON -PROSECUTION. HOWEVER, THE PERUSAL OF QUANTUM ORDER WOULD REVEAL THAT THE BENCH HAS NOTED THE FINDINGS OF LD. FIRST APPELLATE AUTHORITY AND HAS CONFIRMED THE SAME, IN THE ABSENCE OF ANY EXPLANATION BY THE ASSE SSEE. THEREFORE, THIS PLEA ALSO WOULD HAVE NO LEGS TO STAND. 3 SA NO.834/MUM/2017 ARISING OUT OF ITA NO.5752/MUM/2013 BHUVNESH CHANDRA ASSESSMENT YEAR-2009-10 4. RESULTANTLY, FINDING NO REASON TO INTERFERE IN T HE STATED ORDER, WE DISMISS THIS APPLICATION. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2020. SD/- SD/- (C.N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 10/01/2020 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #!' / THE RESPONDENT 3. $ $ % ( ) / THE CIT(A) 4. $ $ % / CIT CONCERNED 5. &' ( ) , $ ) , / DR, ITAT, MUMBAI 6. '+,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.