M/S. Nobel Impex, Mumbai ITO-19(2)(4), Mumbai

Last updated: 16 March 2021

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This judgement concerns appeals filed by M/s Nobel Impex against orders from the Commissioner of Income Tax (Appeals)-6, Mumbai. The appeals relate to assessments completed under sections 143(3) and 147 of the Income Tax Act for the assessment years 2010-11 and 2011-12. Notably, neither the assessee nor their representative appeared for hearings on multiple dates, leading the tribunal to proceed with the disposal of the appeals based on available records and the Departmental Representative's submissions.

Court :
ITAT Mumbai

Brief :
The captioned appeals filed by the assessee are directed against the orderof the order of the Commissioner of Income Tax (Appeals)-6, Mumbai [inshort ‘CIT(A)’] and arise out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the ‘Act’).

Citation :
ITA 5165/MUM/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH “SMC” MUMBAI

BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND
SHRI N.K. PRADHAN (ACCOUNTANT MEMBER)

ITA No. 5165/MUM/2019
Assessment Year: 2010-11
&
ITA No. 5166/MUM/2019
Assessment Year: 2011-12

M/s Nobel Impex,
104, Nandavan Building, 1st
floor, Room No. 6, C.P. Tank
Road, Mumbai-400 004
PAN No. AAFFN 9233 P
Appellant

Vs.

Income Tax Officer 19(2)(4),
Matru Mandir Room No. 217,
Tardeo Road, Mumbai-400 007.
Respondent

Assessee by : None
Revenue by : Mr. Sanjay J. Sethi, DR

Date of Hearing : 03/03/2021
Date of pronouncement : 05/03/2021

ORDER

PER N.K. PRADHAN, A.M.

The captioned appeals filed by the assessee are directed against the orderof the order of the Commissioner of Income Tax (Appeals)-6, Mumbai [inshort ‘CIT(A)’] and arise out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the ‘Act’).

Though the case was fixed for hearing on 13.01.2021 and 03.03.2021,neither the assessee nor its authorized representative appeared before theBench on the above dates. As there is non-compliance by the assessee, we are proceeding to dispose off this appeal after examining the materials availableon record and after hearing the Ld. Departmental Representative (DR). Factsbeing identical, we begin with the assessment year (AY) 2010-11.

To know more in details find the attachment file

FAQ :

The appeals concern M/s Nobel Impex challenging assessment orders from the Commissioner of Income Tax (Appeals)-6, Mumbai, for the assessment years 2010-11 and 2011-12.

The assessments were completed under sections 143(3) and 147 of the Income Tax Act, 1961.

No, neither the assessee nor their authorised representative appeared before the tribunal on the scheduled hearing dates.

The tribunal proceeded to dispose of the appeals after examining the available materials on record and hearing the Departmental Representative.