FUTURA POLYESTERS LTD., MUMBAI V. DCIT - 5 (1)(2), MUMBAI

ITA 2725/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3299 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI M ANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO. 2 725/MUM/2016 ( ASSESSMENT YEAR : 2007 08 ) M/S. FUTURA POLYMERS LTD., PARAGON CONDOMINIUM 3 RD FLOOR, PANDURANG BUDHKAR MARG MUMBAI 400 013 PAN NO.AAACI3404K . APPELLANT V/S DCIT 5(1)(2) AAYAKAR BHAVAN M.K.ROAD MUMBAI 400 020 . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI RAJEEV G UBGOTRA . DATE OF HEARING 08/08/2018 DATE OF ORDER 23.08.2018 O R D E R PER SAKTIJIT DEY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 11/12/2015 OF LD. CO MMISSIONER OF I NCOME TAX 10 (MUMBAI) FOR THE ASSESSMENT YEAR 2007 08. 2. REGISTRY HAS POINTED OUT A DELAY OF SEVEN DAYS IN FILING THE PRESENT APPEAL BY THE ASSESSEE. A DEFECT NOTICE IN THIS REGARD WAS ALSO 2 ITA N O. 2725/MUM/2016 M/S. FUTURA POLYESTERS LTD. ISSUED BY THE REGISTRY TO THE ASSESSEE ON 02/11/2017. AS COULD BE SEEN FROM RECORD, AFTER ISSUANCE OF THE AFORESAID NOTICE BY THE REGISTRY, THE APPEAL WAS FIXED FOR HEARING ON 13/02/2018, 21/03/2018, 12/04/2018, 31/05/2018, 27/06/2018, 18/07/2018 AND FINALLY ON 08/08/2018. TILL THE APPEAL WAS HEARD ON 08/08/2018, THE ASSESSEE HAS NOT FILED ANY APPLICATION OR AFFIDAVIT EXPLAINI NG THE CAUSE OF DELAY AND SEEKING CONDONATION THEREOF. IN FACT, ON THE AFORESAID DATES FIXED FOR HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. ONLY ON 19/03/2018, THE ASSESSEE FILED A CRYPTIC TWO PAGE WRITTEN SUBMISSION ENCLOS ING THE ANNUAL REPORT FO R THE FINANCIAL YEAR 2006 07. THUS, TILL THE DATE OF HEARING THE ASSESSEE HAS FAILED TO EXPLAIN T HE DEL A Y OF SEVEN DAYS IN FILING THE AFORESAID APPEAL. THEREFORE THE DEFECT PO IN TED OUT BY THE R EGISTRY REMAINS T O BE CURED. H ENCE , THE APPEAL HAS TO BE TREATE D AS DEFECTIVE APPEAL. 3. IN VIEW OF THE AFORESAID , T HE APPEAL IS DISMISSED IN LIMIN I E ON THE GROUND OF DELAY WITHOUT BEING ADMITTED. 4. IN THE RES U LT, ASSESSEES APPEA L IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.08.2018 SD/ - MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 23.08.2018 3 ITA N O. 2725/MUM/2016 M/S. FUTURA POLYESTERS LTD. COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER KARUNA SR. P.S. (SR. PRIVATE SECRETARY) ITAT, MUMBAI