NARAYAN H LADHA,MUMBAI vs. CIT 24,

None appeared on behalf of the assessee even though notice by registered post was sent to the assessee on more than one occasion. Hence, we proceed to dispose of the appeal ex-parte, without presence of the assessee.

We noticed that the revision order was passed by learned CIT on 26.3.3013 but the assessee has filed this appeal before the Tribunal on 27.1.2016. Though the assessee has filed an affidavit explaining the reasons, we notice that the same is not reasonable. Further, the assessee has not shown the name of respondent properly. Date of communication of order appealed against has also been mentioned incorrectly. We noticed that the defects pointed out by the Registry have not been properly corrected by the assessee till date. Hence this appeal is liable to be dismissed in limine.

On merits, we noticed that the issues pointed out by learned CIT has not been examined by the Assessing Officer. Further the assessee has agreed with learned CIT with regard to the deficiencies pointed out by learned CIT and in effect, agreed with the revision order.

In view of the foregoing discussion, we do not find any merit in the appeal filed by the assessee and accordingly dismiss the same.

In the result, appeal filed by the assessee is dismissed. Order has been pronounced in the Court on 23.5.2017.