,   "-  " 
     IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI

            BEFORE S/SHRI B.R.BASKARAN (Accountant Member)
                    .. ,                       
                  ./I.T.A. No.7439/Mum/2014
                (   / Assessment Year :2004-05)

 Shri Anil J Ojha,               / Income Tax Officer 25(1)(2),
 901,Shabri Apartment,               C-11, Pratyakashya Kar Bhavan,
                                 Vs.
  Ashok Cross Road No.3,             Bandra Kurla Complex,
 Kandivali East,                     Mumbai-400051
 Mumbai-400101
       ( /Appellant)              ..    (    / Respondent)


           . /   . /PAN/GIR No. :AAAPO1598D

             / Appellant by             None
              /Rspondent by             Shri Maurya Pratap


              / Date of Hearing
                                            : 10.8.2015
             /Date of Pronouncement : 10.8.2015

                               / O R D E R

PER BENCH:

        The appeals filed by the assessee is directed against order dated
19.9.2014 passed by passed by the ld.CIT(A)-35, and it relates to the
assessment year 2004-05.







2.      The assessee has sought for adjournment on an earlier occasion
and accordingly the case was posted for hearing on 15.6.2015. However,
he failed to appear on 15.6.2015 and hence notice was sent by RPAD
fixing the date of hearing on 9.7.2015. But on that date also, the assessee
failed to appear. Hence, the case was adjourned today by issuing another
notice by RPAD. Still the assessee did not appear before the Bench today.
                                     2                  I T A N o . 7 4 3 9 / Mu m / 2 0 1 4



Hence, I proceed to dispose of the appeal ex-parte without the presence
of the assessee. I notice that the registry has issued a defect memo to
the assessee and the said defects have not been rectified till the date.
Hence, the appeal filed by the assessee is liable to be dismissed in limine
for this reason alone.







3.      On merits, I notice that the AO has assessed the capital gains
declared by the assessee as income from other sources on the basis of
certain inquiries made by the Income Tax Department. In the appellate
proceedings, the ld. CIT(A) has confirmed the same, vide para 6 of his
order. Before me, no material was placed by the assessee to contradict
the finding given by the ld. CIT(A). Under these set of facts, I have no
other option but to confirm the order passed by the ld. CIT(A).


4.    In the result, the appeal of the assessee is dismissed.


             Pronounced accordingly on 10th August 2015.
                                          10th   August, 2015    

                                             sd
                                         (..  / B.R. BASKARAN)
                                         / ACCOUNTANT MEMBER
  Mumbai: 10th Aug, 2015.


. ../ SRL , Sr. PS

        /Copy of the Order forwarded to :
1.  / The Appellant
2.      / The Respondent.
3.     () / The CIT(A)- concerned
4.      / CIT concerned
5.      ,     ,  /
     DR, ITAT, Mumbai concerned
                       3           I T A N o . 7 4 3 9 / Mu m / 2 0 1 4



6.     / Guard file.

                                      / BY ORDER,
       True copy
                                  (Asstt. Registrar)
                               ,  /ITAT, Mumbai