Income Tax Appellate Tribunal - Pune
M/S. Mascon Computers Services ... vs Income-Tax Officer, Ward - 11 (1),, Pune on 16 April, 2019
आयकर अपील य अ धकरण "एक-सद य" यायपीठ पण
ु े म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
BEFORE SHRI ANIL CHATURVEDI, AM AND
SHRI PARTHA SARATHI CHAUDHURY, JM
आयकर अपील सं. / ITA No. 369/PUN/2019
नधा रण वष / Assessment Year : 2006-07
M/s. Mascon Computers Services Pvt. Ltd.,
A-21, Mavlanar Industrial Estate,
45, Dr. Ambedkar Road,
Pune-411 001
PAN : AABCM2676C
.......अपीलाथ / Appellant
बनाम / V/s.
The Income Tax Officer,
Ward-11(1), Pune.
...... यथ / Respondent
Assessee by : None
Revenue by : Shri M.K. Verma
सन
ु वाई क तार ख / Date of Hearing : 09.04.2019
घोषणा क तार ख / Date of Pronouncement : 16.04.2019
आदे श / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-7, Pune dated 31.07.2018 for the assessment year 2006-07 as per the grounds of appeal on record.
2. At the outset, we notice that the present appeal is time barred by 140 days. The assessee has filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be 2 ITA No.369 /PUN/2019 A.Y.2006-07 attributed to the deliberate conduct of the assessee neither through intention nor through action. The reasons for delay in filing the appeal late were beyond the control of the assessee and even the Ld. DR stated that he has no objection, if the delay is condoned. In view of the matter, we condone the delay and proceed to hear the appeal on merits.
3. At the time of hearing, neither the assessee nor his Authorized Representative was present to represent their case on merits. There was no written submission filed by the assessee on record. Therefore, we proceed to hear this appeal qua the assessee after recording the submissions of the Ld. DR.
4. The Ld. DR submitted that on merits, this case is covered in favour of the Revenue though the Ld.CIT(Appeals) has passed an ex-parte order and have dismissed the appeal of the assessee for non prosecution. However, the Ld.CIT(Appeals) at Para 5.3 of his order has relied on the decision of the Pune Bench of the Tribunal in assessee's own case in ITA No.1085/PUN/2013 vide order dated 28.12.2016 for assessment year 2008-09 and dismissed the appeal of the assessee. The Ld. DR thereafter, contended that the attitude of the assessee is always avoiding the Departmental proceedings for which he has not appeared before the Ld. CIT(Appeals) and even before the Tribunal, there was no appearance by the assessee or through his Authorized Representative. That even on merits, the assessee's case has been dismissed by the Pune Bench of the Tribunal for the assessment year 2008-09.
5. We have perused the case records and have given considerable thought to the findings of the Ld. CIT(Appeals). In the said order of the Ld. CIT(Appeals) at Para 5.3, reference has been made with regard to the decision of the Pune Bench of the Tribunal in assessee's own case for the assessment year 2008-09 3 ITA No.369 /PUN/2019 A.Y.2006-07 wherein the case was dismissed and the ruling was done in favour of the Revenue. The Ld. DR has furnished the copy of the said order and on perusal of the same, it is clearly demonstrated that on merits also, it is against the assessee and in favour of the Revenue.
6. In view of the matter, we are of the view that though the Ld. CIT(Appeals) passed an ex-parte order, he has considered the decision of the Pune Bench of the Tribunal in assessee's own case for the assessment year 2008-09. Therefore, we do not find any infirmity with the findings of the Ld. CIT(Appeals) and the same is thereby upheld.
7. In the result, appeal of the assessee is dismissed.
Order pronounced on 16th day of April, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पण
ु े / Pune; दनांक / Dated : 16th April, 2019. SB आदे श क# $ त&ल'प अ(े'षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(Appeals)-7, Pune.
4. The CIT-6, Pune.
5. "वभागीय %त%न&ध, आयकर अपील य अ&धकरण, "एक-सद य" ब*च, पण ु े / DR, ITAT, "SMC" Bench, Pune.
6. गाड- फ़ाइल / Guard File.
// True Copy // आदे शानुसार / BY ORDER, %नजी स&चव / Private Secretary आयकर अपील य अ&धकरण, पण ु े / ITAT, Pune.
4ITA No.369 /PUN/2019 A.Y.2006-07 Date 1 Draft dictated on 09.04.2019 Sr.PS/PS 2 Draft placed before author 09.04.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order