,   "" 
   IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI

    BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM)
      .. ,        ,                                  

                   ./I.T.A. No.316/Mum/2013
                (   / Assessment Year : 2009-10)

 PBJ Industrial Electronics        / Income Tax Officer-9(2)(4),
 Pvt.Ltd.,                         Vs. Mumbai-400020
 72, BCD, Kandivali Govt Ind.
 Estate,
 Kandivali Charkop,
  Kandivali(E), Mumbai-400067
        ( /Appellant)              ..    (    / Respondent)


         . /   . /PAN/GIR No. :AAACP2508H

            / Appellant by              None
               /Rspondent by            Shri Premanand J


            / Date of Hearing                :   24.6.2015
            /Date of Pronouncement : 24.6.2015


                                  / O R D E R


PER B.R. BASKARAN (AM)


      The assessee has filed this appeal challenging the order dated
16.10.2012 passed by Ld CIT(A)-20, Mumbai for assessment year 2009-10
on the following issues:-






      (a)    Disallowance of Commission paid to Wave form controls P
            Ltd.
      (b)    Disallowance of Research and Development Expenses
      (c)    Disallowance of other expenses.
                                      2                   I T A N o . 3 1 6 / Mu m / 2 0 1 3



2.          Though the notice of hearing was sent to the assessee by
Registered post on the earlier occasion, 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 24th June, 2015.
          24th June, 2015    

   Sd                                      sd
(    / AMIT SHUKLA)                    (..  / B.R. BASKARAN)
     / JUDICIAL MEMBER                   / ACCOUNTANT MEMBER

 Mumbai: 24 th June,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
6.     / Guard file.
                                                            / BY ORDER,
True copy
                                                      (Asstt. Registrar)
                                              ,  /ITAT, Mumbai