BON LIM ITED, MUMBAI V. ITO 1(10(2), MUMBAI

ITA 2271/MUM/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8786 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 09-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D.MANMOHAN (VP) AND SHRI RAJENDRA SING H(AM) ITA NO.2271/M/2009 ASSESSMENT YEAR 2004-05 M/S. BON LIMITED THE ITO 1(1)(2) HINDUSTAN LEVER HOUSE AAYAKAR BHAVAN 165/166 BACKBAY RECLAMATION MUMBAI 400 020. MUMBAI 400 020. PAN : AAABC0171H APPELLANT RESPONDENT ASSESSEE BY : SHRI NIRAJ SHETH(WITHOUT POWER OF ATTORNEY) REVENUE BY : SHRI S.K.SINGH O R D E R PER RAJENDRA SINGH (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 22.1.2009 OF CIT(A) FOR THE ASSESSMENT YEAR 2004-05 . THE APPEAL WAS FILED BY THE ASSESSEE ON 8.4.2009 IN WHICH DISPUTES HAVE BEE N RAISED ON SEVERAL GROUNDS. 2. WE HAVE HEARD BOTH THE PARTIES. IT IS FOUND THAT ON THE DATE OF FILING THE APPEAL THE APPELLANT I.E M/S. BON LIMITED HAD ALREA DY MERGED WITH M/S. HUL AND THEREFORE THE APPELLANT WAS NOT IN EXISTENCE ON THE DATE OF FILING THE APPEAL. THE APPEAL FILED BY A NON EXISTENT PERSON C ANNOT BE ADMITTED AND THE 2 SAME IS THEREFORE DISMISSED AS NON MAINTAINABLE. TH E PARTY AFFECTED WILL HOWEVER AT LIBERTY TO FILE FRESH APPEAL IF PERMITTE D BY LAW. 2. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE S TANDS DISMISSED. 3. THE ORDER WAS PRONOUNCED IN OPEN COURT ON 19.01. 2011. SD/- SD/- ( D. MANMOHAN) (RAJENDR A SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATE : 19.01.2011 AT :MUMBAI COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A), MUMBAI CONCERNED 4. THE CIT, MUMBAI CITY CONCERNED 5. THE DR B BENCH, ITAT, MUMBAI // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ALK