Income Tax Appellate Tribunal - Mumbai
Proton Construction Ltd., Mumbai vs Dcit - 13(1)(2), Mumbai on 5 December, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "C"
BENCH, MUMBAI
BEFORE HON'BLE SH. R. C. SHARMA, AM &
HON'BLE SH. SANDEEP GOSAIN, JM
आयकरअपीलसं./ I.T.A. No. 865/Mum/2017
(निर्धारणवर्ा / Assessment Year: 2012-13)
Proton Construction Ltd. DCIT - 13(1)(2)
Office No. 1, Ground Mumbai
बिधम/ Pin-
floor, Parimal Premises,
Vs.
Khar (west)
Mumbai-400052
स्थायीलेखासं ./ जीआइआरसं ./ PAN No. AAECP5187E
(अपीलाथी/Appellant) : (प्रत्यथी / Respondent)
अपीलाथीकीओरसे/ Appellant by : None
प्रत्यथीकीओरसे/Respondentby : Shri Abi Rama
Kartikiyen, DR
सुनवाईकीतारीख/
: 03.10.2018
Date of Hearing
घोषणाकीतारीख /
: 05.12.2018
Date of Pronouncement
आदे श / O R D E R
Per Sandeep Gosain, Judicial Member:
The present Appeal filed by the assessee is against the order of Ld. CIT (Appeal) - 21, Mumbai dated 21.11.16 for AY 2012-13.
2
I.T.A. No. 865/Mum/2017 Proton Construction Ltd.
2. At the very outset, it is noticed that none has appeared on behalf of assessee in spite of several calls and even no application for adjournment was moved. On the other hand Ld. DR is present in the court and is ready with arguments. Therefore we have decided to proceed with the hearing of the case ex-parte with the assistance of the Ld. DR and the material placed on record.
3. The brief facts of the case are that the return of income was filed on 29.09.13 declaring total income at Rs. NIL and claiming loss of Rs. 10,06,02,860/-. Subsequently the case was selected for scrutiny and after serving statutory notices and providing opportunity of hearing, assessment order u/s 143(3) of the I.T. Act was passed by AO on 30.03.15 thereby assessed total loss of Rs. 1,71,70,920/-.
Aggrieved by the order of AO, assessee preferred appeal before Ld. CIT(A) and Ld. CIT(A) after considering the case of both the parties, dismissed the appeal of the assessee. 3
I.T.A. No. 865/Mum/2017 Proton Construction Ltd.
Now before us, the assessee has preferred the present appeal.
4. The solitary ground raised by the assessee relates to challenging the order of Ld. CIT(A) in not granting sufficient time to submit the details and not providing opportunity of being heard violating the principle of natural justice.
5. We have heard Ld. DR and we have also perused the material placed on record, judgment cited by the party as well as the orders passed by revenue authorities. Ld. DR appearing on behalf of the department submitted that in respect of additions /disallowances made by the AO, the assessee had not submitted any supportive evidence in order to support his claim. It was further submitted that Ld. CIT(A) had also given sufficient opportunity to the assessee, but even then the assessee could not placed on record any supportive documents and therefore, the claim of the assessee was rightly dismissed. 4
I.T.A. No. 865/Mum/2017 Proton Construction Ltd.
From the records, we notice that Ld. CIT(A) in para no. 4.3, 5.4 and 5.5 had categorically mentioned that necessary documents and evidence in support of the relief claimed were not furnished.
Even before us, no new facts have been brought on record in order to controvert or rebut the findings so recorded by Ld. CIT(A). Therefore, there are no reasons for us to interfere into or deviate from the findings so recorded by the Ld.CIT(A). Hence, we are of the considered view that the findings so recorded by the Ld. CIT (A) are judicious and are well reasoned. Resultantly, this ground raised by the assessee stands dismissed.
6. In the net result, the appeal filed by the assessee stands dismissed with no order as to cost.
Order pronounced in the open court on 5th Dec, 2018 Sd/- Sd/-
(R. C. Sharma) (Sandeep Gosain) ले खासदस्य / Accountant Member न्याययकसदस्य / Judicial Member मुंबई Mumbai;यदनां कDated : 05.12.2018 Sr.PS. Dhananjay 5 I.T.A. No. 865/Mum/2017 Proton Construction Ltd.
आदे शकीप्रनिनिनिअग्रे नर्ि/Copy of the Order forwarded to :
1. अपीलाथी/ The Appellant
2. प्रत्यथी/ The Respondent
3. आयकरआयुक्त(अपील) / The CIT(A)
4. आयकरआयुक्त/ CIT- concerned
5. यवभागीयप्रयतयनयध, आयकरअपीलीयअयधकरण, मुंबई/ DR, ITAT, Mumbai
6. गार्ड फाईल / Guard File आदे शधिुसधर/ BY ORDER, उि/सहधयकिंजीकधर .
(Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण, मुंबई/ ITAT, Mumbai