MANSUR R M. DOSAANI, MUMBAI V. ITO 16(3)(1), MUMBAI

ITA 4029/MUM/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83472 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 02-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA NO. 4029/MUM/2014 (ASSESSMENT YEAR: 2003-04) SHRI MANSUR M. DOSSANI VS. INCOME TAX OFFICER - 16(3)(1) BLDG. NO. 24, R. NO. 31, ANAND SAGAR CHS, BANDRA RECLAMATION BANDRA (W), MUMBAI 400050 MUMBAI PAN - AEQPD7062P APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS. AMRITA SINGH DATE OF HEARING: 05.08.2014 DATE OF PRONOUNCEMENT: 05.08.2014 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-28, MUMBAI AND IT PERTAINS TO A.Y. 2003-04. 2. THERE ARE SEVERAL DEFECTS IN THE APPEAL FILED BY TH E ASSESSEE WHICH WERE DULY INFORMED TO THE ASSESSEE AT THE TIME OF F ILING THE APPEAL AND ALSO A DEFECT MEMO WAS SENT ON 04.06.2014 BY RPAD. NOTICE OF HEARING WAS SENT ON 13.06.2014 BY RPAD FIXING THE HEARING ON 05.08.2 014. 3. UNDER RULE 9 OF THE APPELLATE TRIBUNAL RULES EVERY MEMORANDUM OF APPEAL SHALL BE IN TRIPLICATE AND IT SHOULD COMPLY WITH THE PROCEDURES PRESCRIBED THEREIN. THE BASIC MINIMUM DETAILS WHICH ARE REQUIRED ARE THAT THE NAME OF THE APPELLANT AND THE RESIDENTIAL ADDRE SS SHOULD BE SPECIFIED IN THE CAUSE TITLE AND GROUNDS OF APPEAL SHOULD BE RAI SED. IF THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS WITHIN A REASONABLE PERIO D THE TRIBUNAL HAS THE PREROGATIVE TO REJECT THE MEMORANDUM OF APPEAL UNDE R RULE 12. IN THE INSTANT CASE THE COLUMNS OF APPELLANT AND RESPONDEN T IN FORM NO. 36 IS NOT FILLED IN AND EVEN THE GROUNDS OF APPEAL WERE NOT F ILED. A DEFECT MEMO WAS ISSUED DIRECTING THE ASSESSEE TO RECTIFY THE DEFECT S WITHIN 10 DAYS OF THE ITA NO. 4029/MUM/2014 SHRI MANSUR M. DOSSANI 2 RECEIPT OF THE NOTICE. HOWEVER, TILL DATE THE DEFEC TS WERE NOT RECTIFIED BY THE ASSESSEE. IN FACT AT THE TIME OF FILING THE APPEAL THE ASSESSEE WAS INFORMED OF THE DEFECTS. THERE ARE MANY OTHER DEFECTS IN THE AP PEAL SUCH AS NON- FURNISHING OF CERTIFIED COPIES OF CIT(A)S ORDER, N ON-FURNISHING OF FORM NO. 35 AND GROUNDS OF APPEAL FILED BEFORE THE CIT(A), ETC. AND NONE OF THEM WERE RECTIFIED BY THE ASSESSEE TILL DATE. UNDER THESE CI RCUMSTANCES I INVOKE THE POWERS VESTED IN ME UNDER RULE 12 OF THE APPELLATE TRIBUNAL RULES AND REJECT THE MEMORANDUM OF APPEAL AS DEFECTIVE. CONSE QUENTLY THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2014. SD/- (D. MANMOHAN) VICE PRESIDENT MUMBAI, DATED: 5 TH AUGUST, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 28, MUMBAI 4. THE CIT 16, MUMBAI CITY 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.