BIOTOR INDUSTRIES LTD, MUMBAI V. DCIT 6(1), MUMBAI

ITA 1421/MUM/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8323 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PAVAN KUMAR BEERLA SR
• Section: 143(3)

Judgement Text

P A G E | 1 ITA NO.1421/MUM/2015 AY. 2010 - 11 M/S BIOTOR INDUSTRIES LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX - 6(1) IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO. 1421/MUM/2015 (ASSESSMENT YEAR: 2010 - 11 ) M/S BIOTOR INDUSTRIES LTD. 13, SITAFALWADI, DR. MASCARENHAS ROAD, MAZGAON, MUMBAI 400010 VS. DEPUTY COMMISSIONER OF INCOME TAX - 6(1), AAYAKAR BHAVAN, MUMBAI . PAN AAACJ2845F (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI PAVAN KUMAR BEERLA, SR. A.R DATE OF HEARING: 04.07 .2019 DATE OF PRONOUNCEMENT: 0 4 .07 .2019 O R D E R PER RAVISH SOOD, JM THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 144C(1) R.W.S. 144C(5) OF THE INCOME TAX ACT,1961 (FOR SHORT ACT), DATED 29.12.2014 FOR A.Y. 2010 - 11. 2. A PERUSAL OF THE RECORD REVEALS THAT THE APPEAL WAS FILED BY THE ASSESSEE ON 09.03.2015. AS THERE WERE CERTAIN DEFECTS IN THE AFORESAID APPEAL, THEREFORE, THE REGISTRY VIDE ITS LE TTER DATED 18.03.2015 HAD INTIMATED THE SAID DEFECTS TO THE ASSESSEE APPELLANT, AS UNDER: P A G E | 2 ITA NO.1421/MUM/2015 AY. 2010 - 11 M/S BIOTOR INDUSTRIES LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX - 6(1) (I) AS THE FORM NO. 36 & ITS GROUNDS OF APPEAL AND VERIFICATION NOT SIGNED BY MANAGING DIRECTOR. (II) LETTER OF AUTHORITY NOT FILED. (III) RESPONDENT COLUMN NO . 4 & 11 IN FORM NO. 36 NOT CORRECTLY FILLED. ACCORDINGLY, THE ASSESSEE AS PER RULE 12 OF THE APPELLATE TRIBUNAL RULES, 1963 WAS CALLED UPON TO REMOVE THE DEFECTS WITHIN A PERIOD OF 10 DAYS FROM THE DATE OF RECEIPT OF THE SAME. HOWEVER, WE FIND, THAT THE ASSESSEE APPELLANT DESPITE LAPSE OF A SUBSTANTIAL TIME PERIOD OF MORE THAN 4 YEARS HAD FAILED TO REMOVE THE AFORE SAID DEFECTS TILL DATE. THE LD. D.R HAD PLACED ON OUR RECORD A COPY OF THE ORDER OF THE TRIB UNAL PASSED IN THE CASE OF THE ASSESSEE FOR A.Y 2009 - 10. AS IS DISCERNIBLE FROM THE ORDER OF THE TRIBUNAL, THE APPEAL OF THE ASSESSEE FOR THE SAID PRECEDING YEAR WA S DISMISSED AS NOT MAINTAINABLE , INTER ALIA , FOR THE REASON , THAT THE ASSESSEE DESPITE SUFFICIENT OPPORTUNITY HAD FAILED TO REMOVE THE DEFE CTS IN THE MEMORANDUM OF APPEAL. I N THE BACKDROP OF THE FAILURE ON THE PART OF THE ASSESSEE TO REMOVE THE AFORESAID DEFECTS IN THE MEMORANDUM OF APPEAL FOR THE YEAR UNDER CONSIDERATION, WE ARE CONSTRAINED TO DISMISS THE SAME AS NOT MAINTAINABLE. 3. THE AP PEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. ORDER PRO NOUNCED IN THE OPEN COURT ON 0 4 .07.2019 S D / - S D / - ( M. BALAGANESH ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 0 4 .07.2019 PS. ROHIT P A G E | 3 ITA NO.1421/MUM/2015 AY. 2010 - 11 M/S BIOTOR INDUSTRIES LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX - 6(1) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI