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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 20.10.2012 passed by learned CIT(A)-12, Mumbai and it relates to A.Y. 2003- 04.
None appeared on behalf of the assessee even though the case was adjourned on the last occasion at the specific request of the assessee. Hence we proceed to dispose of the appeal ex-parte, without presence of the assessee.
The assessee has raised ground on the following issues :- (a) validity of reopening of assessment. (b) quantum income assessed by the Assessing Officer with regard to service charges.
(c) disallowance of expenses.
2 M/s. M.B. Infotech P. Ltd.
We have heard learned Departmental Representative and perused the record. We notice that learned CIT(A) has passed a reasoned order on the above said issues. On the contrary no material was placed before us by the assessee in order to contradict the findings given by learned CIT(A) on the above said issues. Accordingly, we confirm the order of learned CIT(A) on all the issues.
In the result, appeal filed by the assessee is dismissed. Order has been pronounced in the Open Court on 8.6.2016.