SHREE GANESH FORGINGS LTD,MUMBAI vs. DCIT TDS 3(2), MUMBAI

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ITA 1159/MUM/2014Status: DisposedITAT Mumbai16 November 2017AY 2009-103 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 decided the appeal ex-parte after hearing the Revenue's representative. The Tribunal found the CIT(A)'s order to be in accordance with law and facts, and upheld it.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2009-10. The assessee neither appeared nor filed an adjournment application for the hearing.

What were the issues?

The appeal was dismissed due to the assessee's non-appearance and lack of grounds to controvert the CIT(A)'s decision.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI D.T.GARASIA, JM & SHRI RAJESH KUMAR, AM

For Respondent: Shri Saurabh Deshpande
Hearing: 19.9.2017Pronounced: 16.11.2017

सुनवाई की तारीख /Date of Hearing : 19.9.2017 घोषणा की तारीख /Date of Pronouncement : 16.11.2017 आदेश / O R D E R PER RAJESH KUMAR, A. M: This is an appeal filed by the assessee challenging the order dated 21.1.2014 passed by the Commissioner of Income Tax-(A)-2, Thane for the assessment year 2009-10. 2. Despite service of notice by RPAD, when the case was called for hearing neither the assessee nor its representative appeared before us and nor there was any application for adjournment of the appeal filed. Hence, we 2 I . T . A . N o . 1 5 5 9 / M u m / 2 0 1 4 have no other alternative but to dispose of this appeal ex-parte after hearing the ld.DR. Accordingly, we are deciding this appeal on basis of material available before us and after hearing the ld.DR. 3. The assessee has taken the following grounds of appeal: “Disallowable Order

1.

The Learned CIT (Appeal)-II, Thane erred in passing the disallowable order Therefore, the order passed by C.I.T Appeal-II may be set aside. Merit 2. The Learned CIT Appeal-II Thane erred in sustaining the order of the Assessing officer ward 4(3) Thane. 3. The Learned CIT Appeal-II Thane is not justified the sustaining the following additions. 4. The Loss of Rs. 330764/- 5. The T.D.S amount paid Late Rs. 370578/- 6. The Long Term Capital gain Rs. 12879379/- 7. The cost of Electrical fittings in the factory structure Rs. 1640944/- 8. The cost of Improvement on factory Structure. 9. The cost of Furniture & Fixture. “

4.

After hearing the ld.DR and on perusal of the impugned order and material available with us, we find that the order passed by the ld. CIT(A), deciding various issues appear to be according to the law and facts on record and hence there is reason to interfere with it. Moreover, nothing has been brought on the record to controvert the decision of the ld.CIT(A) on various issues. Therefore, we are inclined to uphold the order of the ld.CIT(A). Accordingly, this appeal is dismissed.

3 I . T . A . N o . 1 5 5 9 / M u m / 2 0 1 4 5. In the result, the appeal of the assessee stands dismissed.

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