JAYESH N. MEHTA HUF, MUMBAI V. ITO WD 25(1)(1), MUMBAI

ITA 3074/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88265 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 03-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 22-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILENDRA YADAV
• Keywords: Non compliance

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI , , . , BEFORE SHRI VIJAY PAL RAO , JM AND SHRI D. KARUNAKARA RAO, AM ./I.T.A. NO.3074/MUM/2013 ( / ASSESSMENT YEAR : 2009-10 ) SHRI JAYESH N. MEHTA HUF A/3, ADITYA PARK, C.S. ROAD, DAHISAR (E) MUMBAI-400 068. / VS. INCOME TAX OFFICER WARD-25(1)(1) MUMBAI. ./ ./PAN/GIR NO. : AACHJ 8815 Q ( /APPELLANT ) ( / RESPONDENT ) ./I.T.A. NO.3076/MUM/2013 ( / ASSESSMENT YEAR : 2009-10 ) SHRI JAYESH N. MEHTA PROP. S.K.S. LAB CHEM CORPORATION A/3, ADITYA PARK, C.S. ROAD, DAHISAR (E) MUMBAI-400 068. / VS. INCOME TAX OFFICER WARD-25(1)(1) MUMBAI. ./ ./PAN/GIR NO. : AAUPM 8476 G ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI AKHILENDRA YADAV / DATE OF HEARING : 03/02/2015 / DATE OF PRONOUNCEMENT : 13/02/2015 / O R D E R PER BENCH : THESE TWO APPEALS BY TWO SEPARATE ASSESSEES ONE IS AN INDIVIDUAL AND ANOTHER IS HUF FOR THE SAME ASSESSMENT YEAR 2009-10 ARE DIRECT ED AGAINST TWO SEPARATE ORDERS OF CIT(A) BOTH DATED 18/01/13 . IDENTICAL GROUNDS HAVE BEEN RAISED IN BOTH THE APPEALS. THE GRIEVANCE OF THE ASSESSESS IN THESE TWO APPEAL S IS DISMISSING THE APPEALS OF THE 2 ITA NO.3074/ & 3076/M/13 ASSESSEES IN LIMINE FOR NON PAYMENT OF APPEAL FEE. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE SERVICE OF NOTICE SENT THROUGH RPAD AS PER ACKNOWLEDGEMENT ON RECORD. WE FURTHER NOTE THAT NONE APPEARED BEFORE T HE CIT(A) AND THE APPEALS WERE DISMISSED AS NOT ADMITTED FOR WANT OF APPEAL FEE. A CCORDINGLY, IT APPEARS THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THE PRE SENT APPEALS AND HENCE WE PROPOSE TO DISPOSE THESE APPEALS EXPARTE. 2. WE HAVE HEARD THE LD. DR AND CAREFULLY PERUSED T HE IMPUGNED ORDERS. THE CIT(A) HAS RECORDED IN PARA-4 OF THE IMPUGNED ORDER THAT VARIOUS NOTICES DATED 7/5/2012, 30/05/2012, 28/08/2012 AND 13/12/2012 WER E ISSUED TO THE ASSESSEE IN RESPECT OF THE DATE OF HEARING BUT NONE APPEARED ON BEHALF OF THE ASSESSEE TO EXPLAIN THE CASE. CIT(A) HAS NOTED IN PARA-5 THAT THE ASSES SEE HAS NOT ATTACHED ANY EVIDENCE FOR PAYMENT OF FEE REGARDING FILING OF APPEAL. ACC ORDINGLY THE NOTICE WAS ISSUED TO THE ASSESSEE VIDE LETTER DATED 17/12/2012 TO FURNISH TH E EVIDENCE OF HAVING PAID APPEAL FEE/CHALLAN. THE CIT(A) FURTHER NOTED THAT THERE WA S NO COMPLIANCE BY THE ASSESSEE. ACCORDINGLY THE CIT(A) HAS REJECTED THE APPEAL OF T HE ASSESSEE AS NOT ADMITTED FOR WANT OF THE APPEAL FEE AS UNDER :- 7. I HAVE CONSIDERED THE LETTER DATED 01-01-2013 IN RESPECT OF NON FURNISHING OF CHALLAN OF RS.1,000/- TOWARDS FILING OF APPEAL. THE APPELLANT HAS NOT SUBMITTED THE PROPER EVIDENCE REGARDING APPEAL FILING FEES OF RS.1000/-. THE APPELLANT HAS NOT MADE ANY SUBMIS SION ADDRESSING TO THIS OFFICE FOR GIVING ANY REASON AS TO WHY THE CHALLAN IN ORIG INAL WERE NOT ENCLOSED. IN THIS REGARD RELEVANT PARA OF SEC. 249(1) OF I.T. ACT,1961 IS BEING REPRODUCED FORM OF APPEAL AND LIMITATION. 249. (1) EVERY APPEAL UNDER THIS CHAPTER SHALL BE IN THE PRE SCRIBED FORM' AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER 85 [AND SHALL, IN CASE OF AN APPEAL MADE TO THE COMMISSIONER (APPEALS) ON OR AFTER THE 1ST D AY OF ) OCTOBER, 1998, IRRESPECTIVE OF THE DATE OF INITIATION OF THE ASSES SMENT PROCEEDINGS RELATING THERETO BE ACCOMPANIED BY A FEE OF, - (I) WHERE THE TOTAL INCOME OF THE ASSESSEE AS COMPU TED BY THE ASSESSING OFFICER IN THE CASE TO WHICH THE APPEAL RELATES IS MORE THAN O NE HUNDRED THOUSAND RUPEES OR LESS, TWO HUNDRED FIFTY RUPEES; 3 ITA NO.3074/ & 3076/M/13 (II) WHERE THE TOTAL INCOME OF THE ASSESSEE, COMPUT ED AS AFORESAID, IN THE CASE TO WHICH THE APPEAL RELATES IS MORE THAN ONE H UNDRED THOUSAND RUPEES BUT NOT MORE THAN TWO HUNDRED THOUSAND RUPEE S, FIVE HUNDRED RUPEES; III) WHERE THE TOTAL INCOME OF THE ASSESSEE, COMPUT ED AS AFORESAID, IN THE CASE TO WHICH THE APPEAL RELATES IS MORE THAN TWO H UNDRED THOUSAND RUPEES, ONE THOUSAND RUPEES;] (IV) WHERE THE SUBJECT MATTER OF AN APPEAL IS NOT C OVERED UNDER CLAUSES (I), (II) AND (III), TWO HUNDRED FIFTY RUPEES.] (2) THE APPEAL SHALL BE PRESENTED WITHIN THIRTY DAY S OF THE FOLLOWING DATE, THAT IS TO SAY, [(A) WHERE THE APPEAL IS UNDER SECTION 248, THE DAT E OF PAYMENT OF THE TAX, OR] (B) WHERE THE APPEAL RELATES TO ANY ASSESSMENT OR PENALTY, THE DATE OF SERVICE OF THE NOTICE OF DEMAND RELATING TO THE ASS ESSMENT OR PENALTY: [PROVIDED THAT, WHERE AN APPLICATION HAS BEEN MADE UNDER SECTION 146 FOR REOPENING AN ASSESSMENT, THE PERIOD FROM THE DATE O N WHICH THE APPLICATION IS MADE TO THE DATE ON WHICH THE ORDER PASSED ON THE APPLICATION IS SERVED ON THE ASSESSEE SHALL BE EXCL UDED, OR] (C) IN ANY OTHER CASE, THE DATE ON WHICH INTIMATION OF THE ORDER SOUGHT TO BE APPEALED AGAINST IS SERVED. [(2A) NOTWITHSTANDING ANYTHING CONTAINED IN SUB-SE CTION (2), WHERE AN ORDER HAS BEEN MADE UNDER SECTION 201 ON OR AFTER T HE 1 ST DAY OF OCTOBER, 1998 BUT BEFORE THE 1 ST DAY OF JUNE, 2000 AND THE ASSESSEE IN DEFAULT HAS NOT PRESENTED ANY APPEAL WITHIN THE TIME SPECIFIED IN THAT SUB-SE CTION, HE MAY PRESENT SUCH APPEAL BEFORE THE 1ST DAY OF JULY, 2000.] (3) THE [***] '[COMMISSIONER (APPEALS)] MAY ADMIT A N APPEAL AFTER THE EXPIRATION OF THE SAID PERIOD IF HE IS SATISFIE D THAT THE APPELLANT HAD SUFFICIENT CAUSE FOR NOT PRESENTING IT WITHIN T HAT PERIOD. [(4) NO APPEAI 9 - UNDER THIS CHAPTER SHALL BE ADMITTED UNLESS AT TH E TIME OF FILING OF THE APPEAL, (A) WHERE A RETURN HAS BEEN FILED BY THE ASSESSEE, THE ASSESSEE HAS PAID THE TAX DUE ON THE INCOME RETURNED BY HIM; OR (B) WHERE NO RETURN HAS BEEN FILED BY THE ASSESSEE , THE ASSESSEE HAS PAID AN AMOUNT EQUAL TO THE AMOUNT OF ADVANCE TAX WHICH WAS PAYABLE BY HIM: PROVIDED THAT, [IN A CASE FALLING UNDER CLAUSE (B ) AND] ON AN APPLICATION MADE BY THE APPELLANT IN THIS BEHALF, THE {* * *] [COMMISSI ONER (APPEALS)] MAY, FOR 4 ITA NO.3074/ & 3076/M/13 ANY GOOD AND SUFFICIENT REASON TO BE RECORDED IN WR ITING, EXEMPT HIM FROM THE OPERATION OF THE PROVISIONS OF [THAT CLAUSE].]' AFTER CONSIDERING THE ABOVE PROVISIONS OF LAW AS WE LL AS THE ATTITUDE OF THE APPELLANT SHOWING CONTINUOUS NON COMPLIANCE AND NOT FURNISHIN G OF EVIDENCE OF APPEAL FEES, THE APPEAL CANNOT BE ADMITTED. 2.1 IN THE GROUND RAISED BEFORE THIS TRIBUNAL THE A SSESSEE HAS NOT CONTROVERTED THE FACT RECORDED BY THE CIT(A) ABOUT NON-PAYMENT OF AP PEAL FEE AS RECORDED BY CIT(A). EVEN THE ASSESSEE HAS NOT FILED ANY EVIDENCE BEFORE US TO SHOW THE PAYMENT OF APPEAL FEE FOR FILING THE APPEAL BEFORE CIT(A). NONE HAS A PPEARED ON BEHALF OF THE ASSESSEE TO EXPLAIN THIS FACT THAT THE APPEAL FEE WAS PAID BY T HE ASSESSEE FOR FILING THE APPEAL BEFORE CIT(A). WE FURTHER NOTE THAT ON 28/7/2014 AS WELL AS ON 17/11/2014 NONE APPEARED ON BEHALF OF THE ASSESSEE AND ACCORDINGLY THE TRIBUNAL ORDERED FOR THE NOTICE TO THE ASSESSEE ON BOTH OCCASIONS. DESPITE NOTICE T O THE ASSESSEE, THE ASSESSEE CHOSE NOT TO APPEAR WHEN THIS CASE WAS CALLED FOR HEARING . IN THE ABSENCE OF ANY FACT POINTED OUT BY THE ASSESSEE IN THESE APPEALS AS WELL AS NON PRODUCTION OF ANY EVIDENCE TO SHOW THE PAYMENT OF APPEAL FEE IN RESPECT OF APPEAL FILE D BEFORE CIT(A) WE DO NOT FIND ANY ERROR OR ILLEGALITY IN THE IMPUGNED ORDER OF CIT(A) FOR DECLINING TO ADMIT THE APPEALS OF THE ASSESSEE . 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2015. ! '# $ 13/2/2015 %& SD/- SD/- (D. KARUNAKARA RAO) (VIJAY PAL RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER '& MUMBAI; '# DATED 13/02/2015 . # . ./ JV, SR. PS 5 ITA NO.3074/ & 3076/M/13 / COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT. 3. , ( ) / THE CIT(A)- 4. , / CIT 5. -% *.#/ , / , '& / DR, ITAT, MUMBAI 6. %0 1& / GUARD FILE. ! ! ! ! / BY ORDER, +. *. //TRUE COPY// ' '' ' / !# !# !# !# $ $ $ $ (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI.