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

PDF · subscribers
ITA 4434/MUM/2014Status: DisposedITAT Mumbai06 June 2017AY 2009-102 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 to dispose of the appeal ex-parte due to the assessee's non-appearance and failure to rectify defects. The Tribunal also noted the lack of material to controvert the CIT(A)'s findings.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. No one appeared on behalf of the assessee despite multiple notices, and defects in the appeal memo were not rectified.

What were the issues?

The primary issues were the assessee's failure to appear and rectify defects in the appeal, and the lack of evidence to challenge the lower appellate authority's findings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” Bench, Mumbai

For Respondent: Shri Suman Kumar
Hearing: 6.6.2017Pronounced: 6.6.2017

O R D E R Per B.R. Baskaran (AM) :-

The appeal filed by the assessee is directed against the order dated 25.3.3014 passed by the learned CIT(A)-28, Mumbai and it relates to A.Y. 2009-10.

2.

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.

3.

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.

2 Late Shri Biharilal U. Wadhwa

4.

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).

5.

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

Recent GST High Court judgments

Search GST case law →