KRISHNA SAGAR BUILDER LTD,MUMBAI vs. DCIT 8(1), MUMBAI

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ITA 5692/MUM/2015Status: DisposedITAT Mumbai16 February 2022AY 2010-114 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, considering the assessee's conduct and lack of evidence presented to controvert the CIT(A)'s findings, decided to dismiss the appeals. The Tribunal found no reason to interfere with the order of the CIT(A).

What were the facts?

The assessee failed to appear for multiple hearings before the ITAT, despite notices being served. The Tribunal noted the assessee's consistent absence and lack of effort to appoint a counsel.

What were the issues?

Whether the appeals should be dismissed due to the assessee's non-appearance and lack of prosecution. Whether the CIT(A)'s order should be upheld in the absence of any contrary evidence from the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘H‘ BENCH

For Respondent: Shri Ajit K Srivastava
Hearing: 07/02/2022Pronounced: 16/02/2022

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

These appeals in 5765/Mum/2015 for A.Yrs.2010-11 & 2008-09 respectively arise out of the order by the ld. Commissioner of Income Tax (Appeals)-16, Mumbai in appeal No.CIT(A)- 16/DCIT-8(1)/IT-48/2013-14 & CIT(A)-16/DCIT-8(1)/IT-312/2013-14 dated 10/09/2015 & 15/09/2015 respectively (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 15/03/2013 & 20/12/2010 respectively by the ld. Deputy Commissioner of Income Tax-8(1), Mumbai (hereinafter referred to as ld. AO).

2.

The hearing in these appeals had commenced from 10/01/2018 and adjourned due to absence of assessee’s representative upto 14/12/2018. On 14/12/2018, appeals were adjourned to 04/01/2019. On 04/01/2019 one Mr. Sachin Pandey appeared on behalf of assessee and sought adjournment. Similar adjournments were sought by him on 02/05/2019, 03/06/2019, 22/08/2019, 04/11/2019, 18/12/2019. On 18/12/2019, appeals were adjourned to 28/01/2020 on which date, none appeared on behalf of the assessee and cases were adjourned to 03/03/2020. On 03/03/2020, Shri Rajiv Kashyap, MD of assessee company appeared and sought adjournment. Again from 11/11/2020 till the date of hearing today on 07/02/2022, none appeared on behalf of assessee. Efforts were taken by the Registry to serve the notices on the assessee. In fact on earlier occasions, the Bench had directed the ld. DR to serve the assessee. The ld. DR had filed a report stating that the Inspector working with the Assessing Officer having jurisdiction over

5765/Mum/2015 M/s. Krishna Sagar Builders Ltd., assessee had sought to serve the notices of hearing on the assessee at the given address and in the said address, assessee was not available. In fact notice of hearing was even served by affixture as per the report of Income Tax Inspector. Despite this, we find that the assessee had not taken any efforts to appoint the Counsel and make representations for pursuing appeals before us. Since these are old matters and going by the conduct of the assessee, we deem it fit to conclude that the assessee is not interested in pursuing these appeals and accordingly, we proceeded to dispose off these appeals on hearing the ld. AR and based on the material available on record.

3.

We find that the ld. CIT(A) had dealt with the grievances of the assessee and no evidences were placed on record by the assessee to controvert the findings recorded therein. Hence, we are not inclined to interfere with the order of the ld. CIT(A). Accordingly, the grounds raised

by the assessee are dismissed.

4. In the result, appeals of the assessee are dismissed.

Order pronounced on 16/02/2022 by way of proper mentioning in the notice board.

Sd/- Sd/- (VIKAS AWASTHY) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 16/02/2022 KARUNA, sr.ps Copy of the Order forwarded to :

5765/Mum/2015 M/s. Krishna Sagar Builders Ltd.,

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