Income Tax Appellate Tribunal - Mumbai
Narayan H Ladha, Mumbai vs Cit 24, on 23 May, 2017
THE INCOME TAX APPELLATE TRIBUNAL
"H" Bench, Mumbai
Before Shri B.R. Baskaran (AM) & Shri Amarjit Singh (JM)
I.T.A. No. 394/Mum/2016
(Assessment Year 2009-10)
Shri Narayan H. Ladha CIT-24
159-160, Malad Shopping Vs. Mumbai
Centre, S.V. Road
Malad West
Mumbai 400 064.
(Appellant) (Respondent)
PAN No.AAAPL2306C
Assessee by None
Department by Shri Rahul Raman
Date of Hearing 23.5.2017
Date of Pronouncement 23.5.2017
ORDER
Per B.R. Baskaran (AM) :-
The appeal filed by the assessee is directed against the order dated 26.3.2013 passed by learned CIT-24, Mumbai u/s. 263 of the Act for A.Y. 2009-10. The assessee is challenging the validity of revision order passed by learned CIT.
2. None appeared on behalf of the assessee even though notice by registered post was sent to the assessee on more than one occasion. Hence, we proceed to dispose of the appeal ex-parte, without presence of the assessee.
3. We noticed that the revision order was passed by learned CIT on 26.3.3013 but the assessee has filed this appeal before the Tribunal on 27.1.2016. Though the assessee has filed an affidavit explaining the reasons, we notice that the same is not reasonable. Further, the assessee has not shown the name of respondent properly. Date of communication of order appealed against has also been mentioned incorrectly. We noticed that the 2 defects pointed out by the Registry have not been properly corrected by the assessee till date. Hence this appeal is liable to be dismissed in limine.
4. On merits, we noticed that the issues pointed out by learned CIT has not been examined by the Assessing Officer. Further the assessee has agreed with learned CIT with regard to the deficiencies pointed out by learned CIT and in effect, agreed with the revision order.
5. In view of the foregoing discussion, we do not find any merit in the appeal filed by the assessee and accordingly dismiss the same.
6. In the result, appeal filed by the assessee is dismissed.
Order has been pronounced in the Court on 23.5.2017.
Sd/- Sd/-
(AMARJIT SINGH) (B.R.BASKARAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated : 23/5/2017
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. Registrar)
PS ITAT, Mumbai