Chandulal Mehta & Co. P. Ltd, Mumbai vs Assessee

BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) सव ी बी.आर.बा करन, लेखा सद य एवं अ मत शु ला, या यक सद य के सम

आयकर अपील सं./I.T.A. No.302/Mum/2013 ( नधारण वष / Assessment Year :2009-10)

M/s Chandulal Mehta and Co., बनाम/ Income Tax Officer-5(1)(3), Pvt. Ltd., Vs. Mumbai.

9/15/MAMA Paramanand Marg, Gardi Mansion, Opera House, Mumbai-400004 (अपीलाथ /Appellant) .. ( यथ / Respondent)

थायी ले ख ा सं . /जीआइआर सं . /PAN/GIR No. :AAACC1520C

अपीलाथ ओर से / Appellant by None यथ क ओर से/Rspondent by Shri Premanand J

सुनवाई क तार ख / Date of Hearing : 25.6.2015 घोषणा क तार ख /Date of Pronouncement : 25.6.2015

आदे श / O R D E R

PER B.R. BASKARAN (AM)

The assessee has filed this appeal challenging the order dated 6.11.2012 passed by Ld CIT(A)-9, Mumbai for assessment year 2009-10 on the following issues:-

(a) Addition of Rs.38.50 lakhs made u/s 68 of the Act.

(b) Addition made out of business promotion and entertainment expenses;

(c) Addition made out of electricity charges;

(d) Addition made out of repairs and maintenance expenses;

(e) Addition made out of interest expenses;

(f) Addition made out of other expenses; and 2 I T A N o . 3 0 2 / Mu m / 2 0 1 3

(g) Interest charged u/s 234B of the Act.

2. Though the appeal was filed way back in January, 2013, none appeared on behalf of the assessee on two occasions namely on 14.7.2014 and 21.1.2015. Hence, notice was sent to the assessee by Registered post AD. Subsequently, when the hearing was posted on 22.4.2015, the assessee filed a letter dated 21.4.2015 seeking adjournment. Accordingly, the case was posted for hearing today. However, none appeared on behalf of the assessee and hence we proceed to dispose of the appeal ex-parte, without the presence of the assessee.

3. We heard Ld D.R and perused the record. We have gone through the order passed by Ld.CIT(A) on the above said issues. We notice that the assessee did not file any document before us to contradict the findings given by the first appellate authority. Under these set of facts, we do not find any infirmity in the order passed by Ld CIT(A) on all the issues referred above. Accordingly, we confirm his order.

4. In the result, the appeal filed by the assessee is dismissed.

Pronounced accordingly on 25th June, 2015. घोषणा खुले यायालय म दनांकः 25th June, 2015 को क गई ।

Sd sd (अ मत शु ला / AMIT SHUKLA) (बी.आर.बा करन / B.R. BASKARAN) या यक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER

मुंबई Mumbai: 25th June,2015.

व. न.स./ SRL , Sr. PS 3 I T A N o . 3 0 2 / Mu m / 2 0 1 3

आदे श क त ल प अ े षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. आयकर आयु त(अपील) / The CIT(A)- concerned

4. आयकर आयु त / CIT concerned

5. वभागीय त न ध, आयकर अपील य अ धकरण, मुंबई / DR, ITAT, Mumbai concerned

6. गाड फाईल / Guard file.

आदे शानुसार/ BY ORDER, True copy सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ धकरण, मुंबई /ITAT, Mumbai