VARDHSINGH B. PARMAR, MUMBAI V. INCOME TAX OFFICER WARD 19(3)(5), MUMBAI

MA 891/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2023 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Bogus purchase; Reasonable cause

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) M.A. NO. 891/MUM/2017 ARISING OUT OF I.T.A. NO. 2978 /MUM/ 2017 (ASSESSMENT YEAR 20 09 - 10 ) SHRI VARDHSINGH B. PARMAR 116/118, GALA NO. 16 COOPER COMPOUND, T.P STREET, 6 TH KUMBHARWADA MUMBAI - 400 004. PAN : AOLPP7164H V S . ITO WARD 19(3)(5) MUMBAI. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY SHRI D.G. PANSARI DATE OF HEARING 7.6 . 201 9 DATE OF PRONOUNCEMENT 7 . 6 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECALL OF EX - PARTE ORDER OF THE TRIBUNAL DATED 7.9.2017 IN ITA NO. 2978/MUM/2017 FOR A.Y. 2009 - 10. IN THE SAID INCOME TAX APPEAL THE ITAT HAD NOTED THAT DESPITE NOTICE, NONE HAD APPE ARED ON BEHALF OF THE ASSESSEE. THE ITAT HAS PROCEEDED TO REDUCE DISALLOWANCE OF BOGUS PURCHASES FROM 100% MADE BY LEARNED CIT(A) TO 12.5%. THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICATION SUBMITS THAT THE ASSESSEE WAS PREVENTED BY JUST AND REASONABLE CAUSE HAS NOT BEEN ABLE TO APPEAR ON 3.7.2017, FOR THE REASON THAT NOTICE OF HEARING WAS NOT RECEIVED. I FIND THAT AFTER FILING THIS MISCELLANEOUS APPLICATION, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE ON 8 OCCASIONS ON WHICH THIS MISCELLANEOUS APPLICAT ION WAS POSTED. I NOTE THAT NOTICE OF HEARING WAS DULY SENT BY RPAD WHICH HAS RETURNED UNSERVED. I NOTE THAT THE ADDRESS GIVEN ON THE NOTICE IS THE SAME AS SUBMITTED BY THE ASSESSEE, HENCE, I DO NOT SEE ANY JUST AND EQUITABLE REASON AS TO WHY ASSESSEE WILL NOT ACCEPT REGISTERED LETTER SENT ON THIS REGARD. 2 ACCORDINGLY, IN MY CONSIDERED OPINION , REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE REMAINS UNSUBSTANTIATED. HENCE, THIS MISCELLANEOUS APPLICATION STANDS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 7 . 6 . 201 9 . SD/ - (SH A MIM YAHYA ) ACCOUNTANT MEMBER MUMBAI ; DATED : 7 / 6 / 20 1 9 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// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI