Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: Shri Joginder Singh,
आदेश / O R D E R
This bunch of five appeals is by the different assessee against the impugned orders all dated 24/04/2015 of the Ld. First Appellate Authority, Mumbai, challenging the reopening u/s 147/148 of the Income Tax Act, 1961 (hereinafter the Act), on the plea that no valid notice u/s 148 of the Act was issued within time limit provided u/s 149 of the Act. The assessee has also challenged confirmation of the addition mentioned in the respective appeals and directing the Assessing Officer to determined the long term capital gain on the sale of land at village Gandhare, Kalyan by considering the fair market value of land as per section 55(2)(b) as on 01/04/1981.
During hearing, none was present for the assessees in spite of issuance of registered AD notices issued to the respective assessee. The registered AD notice sent to the assessee at the addresses, provided by assessee themselves, were returned back by the postal authorities unserved. These assessees did not provide any new address. However, the assessees neither presented themselves nor moved adjournment petition. It seems that the assessees are not interested to pursue their appeal filed by the them, therefore, I have no option but to proceed ex-parte, qua the assessee, and tend to dispose of this appeal on the basis of material available on record. The ld. DR, Shri Sumit Kumar, defended the addition made in the respective appeal.
2.1. I have considered the submissions of the ld. DR and perused the material available on record. I find that these appeals were filed by the respective assessee on 09/07/2015. The registered AD notices were sent by the registry of the Tribunal to the respective assessee at the addresses provided by them in Form No.36. These notices were returned by the postal authorities. Neither new addresses were provided by the assessee nor moved any adjournment petition. In such a situation, these appeals cannot be kept pending for indefinite period, therefore, I have no option but to dismiss these appeals. However, it is made clear that if on a later date, the respective appellants/assessee approaches this Tribunal and satisfies the Bench adducing a reasonable cause for non-appearance then the Bench may withdraw this order and decide on merit. For the time being, due to the aforementioned reasons, these appeals are dismissed for non-prosecution.
Finally, these appeals are dismissed.
This order was pronounced in the open Court in the presence of ld. DR at the conclusion of the hearing on 06/09/2016.