ASHAR REALTORS,THANE vs. ADDL CIT RG 23(2), MUMBAI

At the outset, we would like to mention here that neither the assessee nor its authorized representative appeared before this Tribunal when the appeal was called for hearing nor was any application seeking adjournment of the hearing received in the office despite service of notice through RPAD. On the earlier occasions also on 18.5.2015, 28.10.2015, 23.3.2016 and 27.10.2016, neither the assessee nor his authorized representative appeared before us when the case was called for hearing and the case was adjourned several times to give opportunity of hearing to the assessee. We, are therefore, proceeding to dispose of the appeal on merit ex-parte after hearing the ld.DR.

We find that the FAA has recorded the finding of facts on the issues. The appellant has not furnished any documentary evidence in support of its claim, and consequent the ld.CIT(A) dismissed the appeal of the assessee. On the ground no.2 to 8, the issues raised before the Tribunal were same as raised before the FAA. On perusal of the order of the ld.CIT(A) and after hearing the ld.DR, we find that the ld. CIT(A) has rightly dismissed the appeal after considering the material on record. Even before us no new material was brought on record to prove that the finding of ld.CIT(A) were wrong. We, therefore, uphold the order of the ld.CIT(A).

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 4th April, 2017 Sd sd (SAKTIJIT DEY) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक Dated : 4.4.2017 SRL,Sr.PS