AMAN INFRATEX LTD ( FORMERLY KNWONA AS AMAN AGENCIES & TEXTILES (I) P. LTD), MUMBAI V. DCIT 4(1), MUMBAI

ITA 257/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70671 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 11-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MADHUK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI . , !'# $ $ $ $ %& ' , () %*+ ( %# BEFORE SHRI D. MANMOHAN, VP AND SHRI SANJAY ARORA, AM %./ I.T.A. NO.257/MUM/2011 ( - $.- - $.- - $.- - $.- / / / / ASSESSMENT YEAR: 2006-07) AMAN INFRATEX LIMITED (FORMERLY KNOWN AS AMAN AGENCIES & TEXTILES (I) PRIVATE LIMITED) 10, OVAL WADI, KALBADEVI ROAD, MUMBAI-400 002 / VS. CIT(APPEALS)-8, AAYKAR BHAVAN, MUMBAI-400 020 +/ () % ./ &0 % ./ PAN/GIR NO. AACCA 9711 H ( /1 / APPELLANT ) : ( 23/1 / RESPONDENT ) /1 4 %( / APPELLANT BY : NONE 23/1 5 4 %( / RESPONDENT BY : SHRI S. K. MADHUK %$ 5 6) / // / DATE OF HEARING : 20.08.2013 7. 5 6) / DATE OF PRONOUNCEMENT : 20.08.2013 *(8 / O R D E R PER SANJAY ARORA, A. M.: THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE ORD ER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-8, MUMBAI (CIT(A) FOR SHORT) DATED 29.10.2010, DISMISSING THE ASSESSEES APPEAL CONTESTING ITS ASSESSMENT U/S.143 (3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR (A.Y.) 20 06-07 VIDE ORDER DATED 31.12.2008. 2 ITA NO.257/MUM/2011 (A.Y. 2006-07) AMAN INFRATEX LIMITED VS. CIT(A) 2. THE INSTANT APPEAL WAS FILED WITH THE REGISTRY O F THE TRIBUNAL ON 11.01.2011. ON PROCESSING, A DEFECT MEMO WAS ISSUED TO THE APPELLA NT ON 08.10.2012. THE DATE OF THE FIRST HEARING IN THE CASE WAS FIXED FOR 27.02.2013 PER THE ACKNOWLEDGEMENT ISSUED ON THE RECEIPT OF THE APPEAL ITSELF ON 11.01.2011. HOWEVER , AS NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE ON THAT DATE, A FRESH NOTICE OF HEA RING WAS DIRECTED TO BE ISSUED BY THE BENCH THROUGH RPAD ON THE SAID DATE FOR TODAY INSTA NT. THE SAID NOTICE AS PER RECORD STANDS ISSUED ON 28.05.2013 THROUGH RPAD AT THE ADD RESS AS COMMUNICATED. THOUGH THERE IS NO PROVE OF ITS SERVICE ON RECORD, THE SAM E HAS NOT RETURNED BACK UNSERVED, SO THAT THE SAME BEING PER REGISTERED POST, THE PRESUMPTION WOULD ONLY BE OF HAVING BEEN SERVED. IN FACT, AS WE OBSERVE, THE DEFECT NOTICE, ISSUED M UCH EARLIER ON , HAD COME BACK UN- SERVED, WITH THE POSTAL REMARKS LEFT. THE ASSESSE E, IN CASE OF CHANGE OF ADDRESS, HAS NOT CARED TO INFORM THE CHANGED ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS EVEN NO POWER OF ATTORNEY OR LETTER OF AUTHORITY ON RECORD. UNDER TH E CIRCUMSTANCES, WE INFER THAT THE ASSESSEE IS NOT SERIOUS OR EARNEST IN PROSECUTING I TS APPEAL. IN THE CASE OF CIT V. B.N. BHATTARCHARYA [1979] 118 ITR 461 (SC), IT HAS BEEN CLARIFIED BY THE APEX COURT THAT PREFERRING AN APPEAL DOES NOT MEAN MERE FILING THE APPEAL MEMO, BUT EFFECTIVELY PURSUING IT. SUFFICIENT OPPORTUNITY TOWARD THE SAME HAS BEEN EXTENDED TO THE ASSESSEE. WE, THEREFORE, FOLLOWING THE DECISION BY THE HONBLE JURISDICTIONAL HIGH COURT IN CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, AS ALSO B Y THE HONBLE COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP), AS WELL AS BY THE TRIBUNAL (DELHI BENCH) IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD ., REPORTED AT 38 ITD 320, DISMISS THE INSTANT APPEAL BY THE AS SESSEE AS UN-ADMITTED FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS BY THE ASSESSEE ARE D ISMISSED IN LIMINE . 9 6: -96 5 )9& 5 &6 ; ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 20, 20 13 SD/- SD/- (D. MANMOHAN) (SANJAY ARORA) !'# / VICE PRESIDENT () %*+ / ACCOUNTANT MEMBER MUMBAI; <* DATED : 20.08.2013 3 ITA NO.257/MUM/2011 (A.Y. 2006-07) AMAN INFRATEX LIMITED VS. CIT(A) $..%./ ROSHANI , SR. PS *(8 5 26= >(=.6 *(8 5 26= >(=.6 *(8 5 26= >(=.6 *(8 5 26= >(=.6/ COPY OF THE ORDER FORWARDED TO : 1. /1 / THE APPELLANT 2. 23/1 / THE RESPONDENT 3. ? ( ) / THE CIT(A) 4. ? / CIT CONCERNED 5. =$BC 26 , , / DR, ITAT, MUMBAI 6. C- D / GUARD FILE *(8% *(8% *(8% *(8% / BY ORDER, ! !! !/ // /% & % & % & % & (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI