SAGUNA MERCANTILE PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER, WARD-11(1)(3), MUMBAI

ITA 2379/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5007 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-11-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 02-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2379/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Saguna Mercantile Pvt. Ltd. 301 Corporate Arena Off, 3 rd Floor, Aarey Piramal X Road, Mumbai-400062. बिधम/ Vs. ITO, Ward-11(1)(3) Room NO.201, 2 nd Floor, Aayakar Bhawan, Maharishi Karve Road, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANCS9341Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 22/11/2023 घोषणा की तारीख /Date of Pronouncement: 29/11/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/(NFAC), Delhi dated 16.12.2022 for the assessment year 2014-15. 2. At the outset, it is noted that on 10.10.2023 [when the matter was listed for hearing], this Tribunal had directed registry to issue notice of hearing by RPAD to assessee, informing the next date of hearing i.e. 22.11.2023. Pursuant to the same, the registry issued notice (Registered AD) vide dispatch Registered No.2877 dated 12.10.2023 in the address given in Form-36, which was sent by Speed-Post [RM070792111IN] but, it has been returned back unserved by Postal Authorities with noting that ‘insufficient address’. Since the cause list of appeals for hearing has been published in web-site and so, available Assessee by: None Revenue by: Shri Satya Prakash Singh (Sr. AR) ITA No.2379/Mum/2023 A.Y. 2014-15 Saguna Mercantile Pvt. Ltd. 2 in public domain, still the assessee/Ld. AR didn’t bother to appear before the Tribunal nor filed any adjournment application, and the notice have been returned back unserved by “Postal Authorities”, therefore, we deem it to dismiss the appeal ex-parte qua the assessee, with the liberty to the assessee to move appropriate application for recall of this order on just cause. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on this 29/11/2023. Sd/- Sd/- (S RIFAUR RAHMAN) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुंबई Mumbai; दिनांक Dated : 29/11/2023. Vijay Pal Singh, (Sr. PS) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुंबई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar) आयकर अिीलीय अनर्करण, मुंबई / ITAT, Mumbai