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Income Tax Appellate Tribunal, “B” Bench, Mumbai
O R D E R Per B.R. Baskaran, AM :-
The appeal filed by the assessee is directed against the order dated 27.8.2010 passed by learned CIT(A)-20, Mumbai and it relates to A.Y. 2007- 08.
None appeared on behalf of the assessee, even though the notice of hearing was sent by registered post on earlier occasion. Hence, we proceed to dispose of the appeal ex-parte, without presence of the assessee.
Only issue urged by the assessee is that learned CIT(A) has failed to adjudicate the ground relating to addition made to the book profit u/s. 115JB of the Act.
We have heard the learned Departmental Representative and perused the record. A perusal of the grounds of appeal filed by the assessee before learned CIT(A) would show that the assessee has not raised any ground relating to addition made u/s. 115JB of the Act and hence there was no 2 M/s. Norris Medicines Ltd.
occasion for learned CIT(A) to pass order on the said issue. Accordingly, we are of the view that there is no merit in the ground urged by the assessee and accordingly dismiss the same.
In the result, appeal filed by the assessee is dismissed.
Order has been pronounced in the Open Court on 7.6.2016.