REKHA RAMANAND YADAV,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(2), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
Rekha Ramanand Yadav
B-65 Office No. 312,
Standfor Plaza Bazar Off
New Link R, Opp City Mall
Andher West, Mumbai
Vs.
ITO – 42(3)(2)
Mumbai.
PAN/GIR No. AHGPJ5385C
(Applicant)
(Respondent)
Assessee by None
Revenue by Shri Avinash Karpe, Sr. DR
Date of Hearing
01.05.2025
Date of Pronouncement
08.05.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 24.02.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless
Appeal Centre, Delhi (NFAC) for the assessment year 2013-14. 2. None appeared on behalf of the assessee when the case was called repeatedly even no application for seeking adjournment has been filed. Whereas on the contrary Ld. DR present in the court is ready with the arguments. Therefore I have decided to proceed with the hearing of the case ex-parte.
2
Rekha Ramanand Yadav, Mumbai
On going through the records it is noticed that the assessee was ex-parte before both the authorities i.e AO and Ld. CIT(A), no documentary evidences have been placed on record in order to substantiate its case. Even before the Tribunal no submissions or documentary evidences have been filed to substantiate the grounds raised. Therefore, I have left with no other option except to dismiss the grounds raised by the assessee. Even otherwise after having gone through the detailed order passed by the Ld. CIT(A), I noticed that the AO has acted within the bounds of law in treating unexplained depositions as the turnover of the assessee. Since nothing has been placed on record to controvert or rebut the findings so recorded by the revenue authorities, therefore I see no reason to interfere or to deviate from the findings so recorded. Therefore grounds raised by the assessee stands dismissed. 4. In the result, the appeal filed by the assessee stands dismissed. Order pronounced in the open court on 08.05.2025. (SANDEEP GOSAIN) JUDICIAL MEMBER
Mumbai, Dated 08/05/2025
KRK, PS
3
Rekha Ramanand Yadav, Mumbai
आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. संबंधधत आयकर आयुक्त / The CIT(A)
4. आयकर आयुक्त(अपील) / Concerned CIT
5. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सत्याधपत प्रधत ////
उि/सहायक िंजीकार ( Asst.