ACCENTIA TECHNOLOGIES LTD ( EARLIER KNOWN AS HI TECH ENTERTAINMENT LTD), NAVI MUMBAI V. ITO 6(3)2), MUMBAI

ITA 2016/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88447 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 10-03-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JEETENDRA KUMAR SR
• Keywords: Condonation of delay

Judgement Text

, , H , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI SAN JAY ARORA, ACCOUNTANT MEMBER ITA NO. 2016 /MUM/2011 ASSESSMENT YEAR: 2004 - 05 ACCENTIA TECHNOLOGIES LTD. D - 207, 2 ND FLOOR, INTERNATIONAL INFOTECH CENTER, CBD BELAPUR NAVI MUMBAI - 400 614 . / VS. INCOME TAX OFFICER - 6(3)(2) , MUMBAI - 400020 . ( / AP PELLANT) ( / R ESPONDENT) P.A. NO. AAACH 2013 F / ASSESSEE BY NONE / REVENUE BY SHRI JEETENDRA KUMAR SR. AR / DATE OF HEARING : 10 /03/2015 / DATE OF PRONOUNCEMENT : 10 /03/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 18/7/2008 OF THE LD. FIRST APPELLATE AUTHORITY, MUMBAI IN 2 ITA NO.2016/MUM/2011 CONFIRMING THE LEVY OF PENALTY U/S. 271(1)( C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) FOR AN AMOUNT OF RS.5,19,967/ - . 2. DURING HEARING OF THIS APPEAL NOBODY WAS PRESENT FOR THE ASSESSEE WHEREAS SHRI JEETENDER KUMAR LD. SR. DR WAS PRESENT FOR THE REVENUE . WE FIND THAT THIS APPEAL WAS FILED BY THE ASSESSEE ON 11/3/2011 AND WAS FIXED FOR HEARING ON 5/6/2014. REGISTERED AD NOTICE WAS SENT TO THE ASSESSEE WHICH WAS RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. AGAIN REGISTERED AD NOTICE WAS SENT FOR 22/7/2014, TO WHICH ALSO NOBODY WAS PRESENT FOR THE ASSESSEE. T HE REGISTERED LETTER WAS RETURNED BACK UNSERVED. AGAIN NOTICE WAS SENT FOR 16/9/2014. ON THAT DATE ALSO NOBODY REPRESENTED THE ASSESSEE AND THUS THE APPEAL WAS ADJOURNED TO 13/11/2014. THE ASSESSEE NEITHER PRESENTED ITSELF N OT MOVED ANY APPLICATION AND THE REGISTERED NOTICE SENT TO THE ASSESSEE WAS RETURNED UNSERVED. THUS, LAST OPPORTUNITY WAS PROVIDED TO THE ASSESSEE FOR 8/1/2015. TO THAT NOTICE ALSO THE ASSESSEE DID NOT RESPOND AND STILL BY TAKING A LENIENT VIEW THE APPEAL WAS ADJOURNED TO 10/3/2015 . THE REGISTERED NOTICE SENT TO THE ASSESSEE ALSO RETURNED BACK WITH THE POSTAL REMARK LEFT . WE FIND THAT ALL THESE REGISTERED AD NOTICES WERE SENT TO THE ASSESSEE AT THE ADDRESS MENTIONED BY THE ASSESSEE ITSELF IN FORM NO.36. T HE ASSESSEE DID NOT FURNISH ANY NEW ADDRESS, IF THERE IS A CHANGE IN THE ADDRESS. IN VIEW OF THESE FACTS WE HAVE NO OPTION BUT TO PROCEED EX - PARTE QUA THE ASSESSEE AND TEND TO DISPOSE OFF THIS APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3 ITA NO.2016/MUM/2011 2.1 WE FIND THAT THE APPEAL OF THE ASSESSEE IS BARRED BY 836 DAYS FOR WHICH THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY SUPPORTED BY AN AFFIDAVIT. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THIS TRIBUNAL INSPITE OF REPEATED REGISTERED NOTICES, AND T HERE IS NO EXPLANATION FROM THE ASSESSEE FOR FILING THE APPEAL SO LATE, AFTER A SUBSTANTIAL DELAY OF 836 DAYS, THEREFORE, WE FIND NO MERIT IN THE APPLICATION OF THE ASSESSEE , THEREFORE, THE APPLICATION FOR CONDONATION OF DELAY IS REJECTED. SINCE WE HAVE R EJECTED THE APPLICATION, CONSEQUENTLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 10 /03/2015. 10 / 0 3 / 2015 SD/ - ( SANJAY ARORA ) SD/ - ( JOGINDER SINGH ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 10 /03/2015 JV, SR. P.S./ . . . 4 ITA NO.2016/MUM/2011 / COPY OF T HE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A) - , MUMBAI 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI