UTI TECHNOLOGY SERVICES LTD, NAVI MUMBAI V. ADDL CIT 8(3), MUMBAI

ITA 1400/MUM/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78872 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 24-12-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 43B; 14A

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNALF BENCH, MUMB AI .., , ,, , .!.'#$ , ,, , !% !% !% !% ! !! ! & & & & BEFORE SHRI I.P.BANSAL, JM AND SHRI N.K.BILLAIYA, A M ./ I.T.A. NO. 1400/MUM/2011 ( ' ' ' ' (' (' (' (' / ASSESSMENT YEAR : 2006-07 ) UTI TECHNOLOGY SERVICES LTD. PLOT NO.13, SECTOR 11, CBD BELAPUR, NAVI, MUMBAI-4000614 / VS. ADDL. CIT RANGE-8(3), MUMBAI ) !% ./ PAN : AAACU4411C ( )* / APPELLANT ) .. ( + ,)* / RESPONDENT ) )* - . ! / APPELLANT BY : NONE +,)* - . ! / RESPONDENT BY : SHRI RAVI PRAKASH - /% / DATE OF HEARING : 13/05/2014 01( - /% / DATE OF PRONOUNCEMENT : 13/05/2014 !2 / O R D E R PER I.P.BANSAL, JM: THIS APPEAL IS FILED BY THE ASSESSEE. IT IS DIRECTE D AGAINST THE ORDER PASSED BY THE LD. CIT(A)18, MUMBAI DATED 01/02/2010 . THE GROUNDS OF APPEAL READ AS UNDER. 1.THE LD. CIT(A) ERRED IN UPHOLDING THE DISALLOWANC E OF SERVICE TAX OF RS.10,43,991/- UNDER SECTION 43B OF THE ACT WITHOUT APPRECIATING THE SUBMISSIONS MADE BY THE APPELLANT BEFORE HER. 2.THE LD. CIT(A) ERRED IN UPHOLDING THE DISALLOWANC E OF RS.16,02,213/- UNDER SECTION 14A OF THE ACT READ WITH RULE 8-D OF THE IN COME-TAX RULES. 2. THIS APPEAL WAS FIXED FOR HEARING ON 13 TH MAY 2014. HOWEVER NONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE FIXED DATE OF HEARING. IT MAY ALSO BE MENTIONED HERE THAT THIS APPEAL IS FILED BE LATEDLY BY 307 DAYS AND THIS DEFECT WAS NOTIFIED TO THE ASSESSEE ON THE DAT E OF FILING OF APPEAL AND ASSESSEE WAS REQUIRED TO FILE CONDONATION PETITION/ AFFIDAVIT. TILL TODAY NO 2 ITA NO.1400/MUM/2011 UTI TECHNOLOGY SERVICES LTD. SUCH APPLICATION FOR CONDONATION OF DELAY OR AFFIDA VIT HAS BEEN FILED BY THE ASSESSEE. 3. IN THIS VIEW OF THE SITUATION, THERE BEING ABSEN CE OF REQUEST FOR CONDONATION OF DELAY, THE APPEAL FILED BY THE ASSES SEE IS DISMISSED ON ACCOUNT OF THE SAME BEING BELATED AND THE DELAY HAV ING NOT BEEN EXPLAINED FOR REASONABLE AND SUFFICIENT CAUSE. HOW EVER, WE PROVIDE THE ASSESSEE WITH LIBERTY TO FILE AN APPLICATION FOR RE CALL OF THIS ORDER, IF ASSESSEE IS ABLE TO DEMONSTRATE REASONABLE AND SUFF ICIENT CAUSE FOR FILING THE PRESENT APPEAL BELATEDLY. WITH THESE OBSERVATI ONS, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED ON ACCOUNT OF DELAY IN FI LING OF THE APPEAL. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT 13 TH MAY, 2014. !2 - 01( % ! 3 4 5 13/05/ 2014 1 - 6 7 SD/- SD/- ( N.K.BILLAIYA ) ( I.P.BANSAL ) !% / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; 4 DATED.- 13/05/2014 F{X~{T? P.S/. . . !2 !2 !2 !2 - -- - +/89 +/89 +/89 +/89 :!9(/ :!9(/ :!9(/ :!9(/ / COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. +,)* / THE RESPONDENT. 3. ; ( ) / THE CIT(A)- CONCERNED, MUMBAI 4. ; / CIT CONCERNED, MUMBAI 5. 9<6 +/ , , / DR, ITAT, MUMBAI E BENCH 6. 6=' / GUARD FILE. !2 !2 !2 !2 / BY ORDER, ,9/ +/ //TRUE COPY// > >> > / ? ? ? ? @ @ @ @ (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI