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Income Tax Appellate Tribunal, “C” Bench, Mumbai
O R D E R Per B.R. Baskaran, AM :-
The appeal filed by the assessee is directed against the order dated 15.11.2010 passed by learned CIT(A)-1, Thane and it relates to A.Y. 2004-05.
None appeared on behalf of the assessee even though the notice of hearing sent to the assessee by registered post on more than one occasion. Hence, we proceed to dispose of the appeal ex-parte, without presence of the assessee.
We noticed that the Registry has pointed out certain defects in the appeal memo filed by the assessee and till date defects have not been rectified, even though the appeal was filed way back in February, 2011. Hence on this ground alone, this appeal is liable to be dismissed in limine.
2 Patil Construction
Grounds of appeal urged by the assessee relate to the validity of reopening of assessment and addition of ` 8.25 lakhs made by the Assessing Officer.
5. We have heard the learned Departmental Representative and perused the order passed by learned CIT(A). We notice that the first appellate authority has passed a reasoned order on the issues urged by the assessee. We notice that the assessee has not filed any material in order to controvert the decision given by learned CIT(A) on both the issues. Under these set of facts, we do not find any reason to interfere with the order of learned CIT(A). Accordingly, we uphold the same.
In the result, appeal filed by the assessee is dismissed.
Order has been pronounced in the Open Court on 9.6.2016.