VIJAYKUKMAR SHETTY,MUMBAI vs. CIT 19, MUMBAI

आदेश / O R D E R

The assessee is aggrieved by the impugned order dated 26/09/2014 of the Ld. First Appellate Authority, Mumbai, on the grounds as stated in the grounds of appeal.

2. During hearing of this appeal, nobody was present for the assessee in spite of the fact that registered AD notice was sent on 13/12/2015 to the assessee for hearing for today i.e. 14/01/2016 and the same was returned unserved by the postal authorities with the remark “left”. It is noted that the registered notice was sent to the assessee at the address provided in column-10 of form no.36 by the assessee. The assessee neither presented himself nor moved any adjournment petition, therefore, I have no option but to proceed ex-parte, qua the assessee. The ld. DR, Shri V.S. Jadhav, defended the addition sustained in the impugned order and added by the ld. Assessing Officer.

2.1. I have considered the rival submissions and perused the material available on record. It is noted that this appeal is barred by time for 122 days in filing the appeal before this Tribunal. As mentioned earlier, the assessee neither presented himself, therefore, there is no question of considering the delay ,consequently, the appeal is not maintainable. It is also noted that even the assessment order was passed u/s 144 of the Act as the assessee did not appear before him. It is also noted even the assessment order was passed pursuant to direction of the Tribunal to provide opportunity to the assessee. In spite of that the assessee did not appear before the ld. Assessing Officer. It is further noted that even before the ld. Commissioner of Income Tax (Appeals), the assessee did not appear before him and ultimately, the addition was sustained on merit. Similar is the situation, before this Tribunal to the effect that the assessee did not appear. In view of the history of the assessee to be habitual absentee, the appeal deserves to be dismissed. This appeal cannot be kept pending indefinitely as there is no response from the assessee to the registered AD notice issued by the registry of this Tribunal.

2.2. So far as, the merits of the case is concerned, I have analyzed each and every disallowance/addition in which no infirmity is noticed and more specifically when the assessee at any stage did not explain its case, therefore, the appeal of the assessee, deserves to be dismissed even on merit also.

Finally, the appeal of the assessee is dismissed.

This order was pronounced in the open in the presence of ld. DR at the conclusion of the hearing on 14/01/2016.