CLOWYN THOMAS FERNANDES, MUMBAI v. ITO WD 20(1)(2), MUMBAI

ITA 3910/MUM/2015 | 2009-2010
Pronouncement Date: 25-10-2016 | Result: Dismissed

Appeal Details

RSA Number 391019914 RSA 2015
Assessee PAN AAKPF3700C
Bench Mumbai
Appeal Number ITA 3910/MUM/2015
Duration Of Justice 1 year(s) 4 month(s) 2 day(s)
Appellant CLOWYN THOMAS FERNANDES, MUMBAI
Respondent ITO WD 20(1)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 25-10-2016
Date Of Final Hearing 25-10-2016
Next Hearing Date 25-10-2016
Assessment Year 2009-2010
Appeal Filed On 23-06-2015
Judgment Text
1 ITA NO. 3910/M/15- MR. COLWYAN THOMAS FERNANDES IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C MU MBAI BEFORE SHRI B.R.BASKARAN ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER ITA NO.3910/MUM/2015 FOR ASSESSMENT YEAR: 2009-10 MR. COLWYAN THOMAS FERNANDES FLAT NO.2 RESHAM APARTMENTS CHRUCH ROAD MAROL ANDHERI(E) MUMBAI -400018 PAN: AAKPF3700C VS. ITO WARD- 20(1)(2) MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. BHARTI S INGH (DR) DATE OF HEARING : 25.10.2016 DATE OF PRONOUNCEMENT : 25.10.2016 O R D E R PER PAWAN SINGH JM: 1. THIS APPEAL U/S 253 OF THE INCOME-TAX ACT IS DIRECT ED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-36 MUMBAI DATED 13.03.2015 FOR ASS ESSMENT YEAR (AY) 2009- 10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND O F APPEAL:- 1. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) HAS ERRED IN PASSING THE APPELLATE ORDER DT 13/03/2015 WITHOUT APPRECIAT ING THE FACTS OF THE CASE IN THEIR PROPER PERSPECTIVE AND ADDED RS. 49 12 800/- TO THE RETURNED INCOME OF ASSESSEE. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN COMPLETELY IGNORING THE SUBMISSIONS MADE BY ASSESSE E IN RESPONSE TO THE NOTICE U/S 142(1) OF IT ACT 1961 TO THE ASSESSING O FFICER ISSUED IN 2011 FOR SAID AY 2009-10 AND MADE HIS PRESUMPTION OF ASSESSE E NOT BEING RESPONDED TO HIS SHOW CAUSE NOTICES. 3. THE LEARNED COMMISSIONER OF INCOME TAX -APPEALS ERRED IN DISALLOWING THE AMOUNT CLAIMED IN THE P&L ACCOUNT SUCH AS SALAR Y ADVERTISING RENT PAID DEPRECIATION ETC. DESPITE THE SUBMISSIONS AND EXPLANATION MADE BY AN ASSESSEE. 4. THE LEARNED COMMISSIONER OF INCOME TAX -APPEALS HAS ERRED IN NOT CONSIDERING THE REPORT U/S 44AB FILED BY THE ASSESS EE AND MADE THE REMARKS THAT THE SAME WERE NOT 'FURNISHED' IN THE SPECIFIED DATE AND INITIATED THE PENALTY U/S 2718 OF THE IT ACT 1961. 2 ITA NO. 3910/M/15- MR. COLWYAN THOMAS FERNANDES 5. THE LEARNED COMMISSIONER OF INCOME TAX -APPEALS ERRED IN CONSIDERING THE ASSESSEE'S LEGITIMATE AND DECLARED RECEIPTS TO THE TUNE OF RS.7.83 LAKHS FROM THE OPERATIONS AS 'UNEXPLAINED CASH RECEIPTS' AND ADDED TO THE TOTAL INCOME. 6. DESPITE THE SUBMISSION MADE BY AN ASSESSEE VIDE ITS LETTER DT 25.02.2013 AND VARIOUS LETTERS DT EARLIER TO IT THE LEARNED C OMMISSIONER OF INCOME TAX - APPEALS HAS ERRED IN COMPLETELY IGNORING THE SAME W ITHOUT APPRECIATING THE FACTS MENTIONED THEREIN ALONG WITH DOCUMENTARY EVID ENCES PRODUCED WHEREVER REQUIRED ADDED RS. 25 LAKHS TO THE RETURNED INCOME OF THE ASSESSEE. 7. THE APPELLANT PRAYS TO YOUR HONOUR TO CONSIDER E ACH OF THE ABOVE GROUNDS WITHOUT PREJUDICE TO ONE ANOTHER AND DELETE ALL THE WRONG ADDITIONS MADE AS INCOME AND ALLOW THE CLAIM OF THE APPELLANT AS CLAI MED IN THE RETURN. 8. THE ABOVE GROUNDS OF APPEAL ARE WITHOUT PREJUDIC E TO ONE ANOTHER AND THE APPELLANT CRAVES LEAVE TO ADD ALTER DELETE OR MOD IFY ANY OF THE ABOVE GROUNDS OF APPEAL OR ADD ADDITIONAL GROUND OF APPEA L. 2. BRIEF FACTS OF THE CASE ARE THAT THE CASE OF ASSESS EE WAS RE-OPENED BY ISSUING NOTICE U/S. 148 DATED 17.02.2012. THE NOTICE WAS ISSUED O N THE BASIS OF AIR INFORMATION THAT INCOME HAS ESCAPED ASSESSMENT ON AMOUNT OF INV ESTMENT MADE IN HOUSE PROPERTY AMOUNTING TO RS. 87.82 LAKHS. THE REASON O F RE-OPENING WAS RECORDED U/S 148(2) BEFORE ISSUING THE NOTICE OF RE-OPENING. NOTICE U/S 143(2) DATED 17.09.2012 WAS ISSUED AND SERVED ON THE ASSESSEE. T HE ASSESSEE DID NOT COMPLY WITH THE NOTICE SENT BY THE AO NOR FILED FULL DETAI LS CALLED FOR. WHILE FRAMING RE- ASSESSMENT THE AO MADE TOTAL ADDITIONS OF RS. 49 12 800/- IN ASSESSMENT ORDER DATED 28.03.2013 PASSED U/S 144 R.W.S. 147 OF THE ACT. AGGRIEVED BY THE ORDER OF AO THE ASSESSEE FILED APPEAL BEFORE THE FIRST APPE LLATE AUTHORITY (FAA). THE ASSESSEE DID NOT APPEAR BEFORE THE FAA. THE FAA DEC IDED THE MATTER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND DISMISSED THE A PPEAL VIDE ORDER DATED 30.04.2013 THUS THE MATTER CAME UP BEFORE US IN SE COND APPEAL. 3. THE MATTER CAME UP FOR HEARING TODAY BUT NONE APPE ARED ON BEHALF OF ASSESSEE DESPITE WAITING FOR SUFFICIENT TIME. PERUSAL OF THE RECORD REVEALS THAT AN ADJOURNMENT APPLICATION WAS FILED ON 05.07.2016 AND THE CASE WAS ADJOURNED FOR 01.09.2016. AGAIN ON 01.09.2016 NONE APPEARED AND THE CASE WAS ADJOURNED FOR 25.10.2016. THE ASSESSEE WAS AGAIN SERVED WITH NOT ICE ON 23.09.2016 FOR THE HEARING FIXED FOR TODAY. TODAY NONE APPEARED BEFO RE US DESPITE WAITING FOR SUFFICIENT TIME. AS NOBODY CAME FORWARD TO REPRESEN T THE CASE OF THE ASSESSEE NOR ANY DOCUMENT IS FILED ON RECORD TO SUBSTANTIATE THE CLAIMS MADE VIDE VARIOUS GROUNDS OF APPEAL. THUS WE HAVE NO OPTION EXCEPT T O DISMISS THE APPEAL OF THE ASSESSEE AND CONFIRMED THE ORDER PASSED BY LD. CIT( A). 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED. 3 ITA NO. 3910/M/15- MR. COLWYAN THOMAS FERNANDES ORDER PRONOUNCED IN THE OPEN COURT ON THIS OCTOBER 2016 SD/- SD/- (B.R.BASKARAN) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 25 /10/2016 S.K.PS COPY OF THE ORDER FORWARDED TO : / BY ORDER (ASSTT.REGISTRAR) / ITAT MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) MUMBAI. 4. / CIT 5. / DR ITAT MUMBAI 6. GUARD FILE. //TRUE COPY/