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Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI
Before: SHRI B.R.BASKARAN & SHRI PAWAN SINGH
O R D E R
PER PAWAN SINGH, JM:
The present appeal is filed by the assessee against the order of CIT(A)-1, Thane dated 06.12.2013 in respect of Assessment Year (AY) 2009-10.
The only substantive ground of appeal
raised in the present appeal is that the CIT(A) was not justified in not condoning the delay in filing the appeal.
3. The brief facts of the case are that the assessee filed his return of income for AY-2008- 09, declaring total income of Rs. 7,44,050/- and agriculture income of Rs. 12,33,030/-. The return of income was selected for scrutiny and the assessee was served with the notice u/s 142(1) dated 26.07.2011 and the order of Assessing Officer (AO) revealed that assessee seek repeated adjournment, and on 03.11.2011 it was intimated to the assessee that no further adjournment will be granted even thereafter the assessee sought adjournment on 02.12.2011, and the case was finally adjourned for 15.12.2011, however, the assessee attended the proceeding on 12.12.2011 and seek time, however, the assessee was given last opportunity to appear on 15.12.2011 and the assessment order was passed and the AO made the following addition: Total Income as per return Rs. 7,44,050 Add: Additions as discussed above 1. Profit @ 10% of differential amount of gross receipts (para 3.3) 29830 2. Disallowance of unsecured loan (para 5) 200000 3. Disallowance made @ 10% of following expenses (para-6) Purchase 105457 Sub-contr.charges 370500 Labour Charges 19767 Fuel expenses 19871 Mach. Hiring charges 26857 Transport charges 36252 Site expenses 12547 591251 4. Disallowance of audit fee (para 7) 15000 5. Income from other sources (para 8) 1233030 Rs. 20,69,111 Assessed income Rs. 28,13,161 4. The AO assessed the income of the assessee at Rs. 28,13,161/- in its order dated 29.12.2011 against which the assessee filed an appeal before the CIT(A) on 27.03.2012.
5. The appeal was filed after 55 days of the prescribed period of limitation, the assessee contended in the condonation of delay application before the CIT(A) that the assessee employed Accountant during the assessment period ,who had left and the assessee handled the case personally and was moving outstation for contract work and when recovery action was initiated, he was advised to file appeal with condonation of delay.
6. Ld. CIT (A) did not condoned the hence the delay of 55 days resultantly the appeal was dismissed vide order dated 06.12.2013 against which the present appeal is filed before us. Only grievance of the assessee in the present appeal is raised by the assessee is that that CIT(A) was not justified in condoning the delay for filing the appeal 7. When the appeal was called for hearing none has appeared before us on behalf of assessee. As none has appeared nor explained the circumstances on behalf of the assessee to substantiate the claim of the assessee. We left no option except to proceed in accordance with rule 24 of the IT ( Appellate Tribunal) Rules 1963.
We have heard Ld. DR for revenue and perused the order of CIT(A) which revealed that after filing the application for condonation of delay, the assessee has not attended the proceeding despite given opportunity.
We have seen that the present appeal was fixed for hearing on 17.11.2015 and the assessee was duly served personally with the notice of appeal for 17.11.2015 on 04.11.2015 but none appeared on behalf of the assessee and the present appeal was adjourned for 14.01.2016, and again a notice was served on 11.12.2015 for 14.01.2016 but none appeared and the appeal was adjourned for 01.02.2016. Even on today i.e. 01.02.2016 none appeared despite service of the notice upon the assessee as we have seen the conduct of the assessee before the authorities below as well as before this Tribunal. It seems that the assessee neither cares for notice issued by the authorities below nor given any indulgence to the notice issued from this Tribunal. 10. We have perused the material available on record and find that no plausible ground for condonation of delay in filing the appeal was shown before the First Appellate Authority (FAA) nor the assessee has honestly and diligently pursue his case before the AO, CIT(A) and again before this Tribunal, hence, we do not find any merit in the present appeal and the same is dismissed, the order passed by CIT(A) is confirmed.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on this 3rd February, 2016.