LATE SHRI BIHARILAL U. WADHWA,MUMBAI vs. ITO 16(2)(1), MUMBAI

None appeared on behalf of the assessee even though notice of hearing was sent to the assessee by registered post on more than one occasion. We also noticed that the case was adjourned on the last occasion at the specific request of learned counsel of the assessee. Hence, we proceed to dispose of the appeal ex-pare, without presence of the assessee.

We noticed that the registry has pointed out several defects in the appeal memo filed by the assessee. Even though the appeal was filed way back in June 2014, the assessee has not rectified those defects till date. Hence, on this ground alone the appeal is liable to be dismissed in limine.

We have also gone through the order passed by the learned CIT(A) and we noticed that the assessee has not furnished any material to controvert the findings given by the learned CIT(A). Hence, we have no other option but to confirm the order passed by the learned CIT(A).

In the result, appeal filed by the assessee is dismissed. Order has been pronounced in the Court on 6.6.2017.