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Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI
Before: SHRI B.R.BASKARAN & SHRI PAWAN SINGH
Assessee by : None Revenue by : Shri B. S. Bist (DR) Date of hearing : 16.01.2017 Date of Pronouncement : 16.01.2017 O R D E R
PER PAWAN SINGH, JM:
The present appeal u/s 253 of the Income Tax Act is filed by the assessee against the order of CIT(A)-39, Mumbai dated 27.09.2013 for Assessment Year (AY) 2004-05. The assessee has raised the following grounds of appeal: i. Ld. CIT(A) erred in passing ex-parte order. ii. The order passed by ld. CIT(A) is bad in law.
2. The present appeal came up hearing on 16.01.2017. None appeared on behalf of assessee despite passing over the case. We have further noticed that notice sent to assessee by RPAD was returned back as the same was refused by assessee.
3. We have perused the record and find that assessment order u/s 143(3) r.w.s. 153C was passed on 29.12.2010. In the assessment order, the Assessing Officer (AO) made the addition/disallowance of Rs. 11,18,479/-. On appeal before ld. CIT(A), the addition was confirmed. Hence, further aggrieved by the order of ld. CIT(A), the present appeal is filed before us.
We have heard the ld. Departmental Representative (DR) for the Revenue and perused the material available on record. Ld. DR for the Revenue supported the order of authorities below and would argue that despite giving sufficient opportunity by ld. CIT(A), neither the assessee nor her representative appeared nor the assessee substantiated her claim by filing documentary evidence.
We have considered the contention of ld. DR for the Revenue and perused the orders of authorities below. We have seen that the assessee not attended the proceeding despite giving a number of opportunity by ld. CIT(A). Even before us neither the assessee nor her representative came to attend the proceeding. No document to substantiate her claim or defence is filed before us. Hence, we do not find any merit in the appeal filed by assessee. Thus, we confirmed the order of ld. CIT(A) by dismissing the appeal of the assessee. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on this 16th January, 2017.