MICRO PNENUMATICS P.LTD, MUMBAI V. DCIT 10(2)(2), MUMBAI

CO 107/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8460 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI N.K. PRADHAN , ACCOUNTANT MEMBER C.O. NO. 107 /MUM./2018 ( ARISING OUT OF ITA NO. 3470 /MUM. /201 7 ) ( ASSESSMENT YEAR : 20 11 12 ) MICRO PENENUMATICS PVT. LTD. 3, MAQSOOD INDUSTRIAL ESTATE MAROL NAKA, ANDHERI (EAST) MUMBAI 400 059 PAN AACCM6130A . APPELLANT (ORIGINAL RESPONDENT) V/S DY. COMMISSIONER OF INCOME TAX CIRCLE 10(2)(2), MUMBAI . RESPONDENT (ORIGINAL APPELLANT) ASSESS EE BY : NONE REVENUE BY : SHR I D.G. PANSARI DATE OF HEARING 08 .07.2019 DATE OF ORDER 12.07.2019 O R D E R PER SAKTIJIT DEY. J.M. THE AFORESAID CROSS OBJECTION BY THE ASSESSEE ARISES OUT OF ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 17, MUMBAI, FOR THE ASSESSMENT YEAR 2011 12. 2 . WHEN THE CROSS OBJECTION WAS CALLED FOR HEARING, NO ONE WAS PRESENT TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF HEARING NOTICE ISSUED BY THE REGISTRY PER REGISTER ED POST WITH A/D. 2 MICRO PENENUMATICS PVT. LTD. THER EFORE, WE PROCEED TO DISPOSE OF THE CROSS OBJECTION EX PARTE QUA THE ASSESSEE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL ON RECORD. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED , THE CORRES PONDING APPEAL FILED BY THE REVENUE BEING ITA NO.1838/MUM./ 2018, OUT OF WHICH THE PRESENT CROSS OBJECTION ARISES HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 10 TH AUGUST 2018, DUE TO LOW TAX EFFECT. HE FURNISHED A COPY OF THE ORDER PASSED BY THE TR IBUNAL DISPOSING OF THE APPEAL FILED BY THE REVENUE. 4 . WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS COULD BE SEEN FROM RECORD, THE REGISTRY HAS POINTED OUT DELAY OF FIVE DAYS IN FILING THE CROSS OBJE CTION. HOWEV ER, IN SPITE OF A DEFECT NOTIC HAVING BEEN ISSUED TO THE ASSESSEE TO EXPLAIN THE CAUSE OF DELAY, THE ASSESSEE HAS NOT FILE D ANY APPLICATION SUPPORTED BY A FFIDAVIT EXPLAINING THE CAUSE OF DELAY. AS DISCUSSED EARLIER, IN SPITE OF SERVICE OF HEARI NG NOTICE, THE ASSESSEE HAS ALSO FAILED TO APPEAR TO REPRESENT ITS CASE. IN THESE CIRCUMSTANCES, SINCE THE ASSESSEE HAS NOT REMOVED THE DEFECT POINTED OUT BY THE REGISTRY, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DEFECTIVE, HENCE, CANNOT BE ADMITTED. A CCORDINGLY, WE DISMISS THE 3 MICRO PENENUMATICS PVT. LTD. PRESENT CROSS OBJECTION IN LIMINE WITHOUT ENTERING INTO THE MERITS OF THE ISSUE RAISED. 5 . IN THE RESULT, CROSS OBJECTION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 12.07.2019 SD/ - N.K. PRADHAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 12.07.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI