DEVRISHI CORPORATION, MUMBAI V. ITO 15(3)(2), MUMBAI

ITA 4894/MUM/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84298 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 08-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 24-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . . , BEFORE SHRI I.P. BANSAL, JM ./ I.T.A. NO.4894/MUM/2014 ( / ASSESSMENT YEAR : 2007-08 ./ I.T.A. NO.4896/MUM/2014 ( / ASSESSMENT YEAR : 2008-09 M/S. DEVRISHI CORPORATION, 302, KAPADIA INDL. ESTATE, A.K.ROAD, NR.DOMINOS PIZZA, CHAKALA ANDHERI (E), MUMBAI 400093 / VS. THE ITO 15(3)(2), MUMBAI. ! ./ '# ./ PAN/GIR NO. : AADFD 8994R ( $ / APPELLANT ) .. ( %& $ / RESPONDENT ) APPELLANT BY SHRI NONE RESPONDENT BY SHRI NEIL PHILIP ' ()! / DATE OF HEARING : 01/12/2014 *+ ' ()! / DATE OF PRONOUNCEMENT : 01/12/2014 , / O R D E R THESE ARE APPEALS FILED BY THE ASSESSEE AND THEY ARE DIRECTED AGAINST TWO SEPARATE ORDERS PASSED BY LD. CIT(A)-26 MUMBAI DAT ED 6/5/2014 IN RESPECT OF ASSESSMENT YEARS 2007-08 AND 2008-09. 2. THE IMPUGNED APPEALS ARE DEFECTIVE APPEALS AND F OLLOWING NOTICE WAS GIVEN IN THE ACKNOWLEDGEMENT ITSELF TO REMOVE THE DEFECTS . 1. APPELLANT/RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. 2. COL.NO.2 IN FORM NO.36 IS NOT CORRECTLY FILLED. 3. GROUNDS OF APPEAL IN FORM NO.35 NOT FILLED IN D UPLICATE. 4. TIME BARRED 19 DAYS ( AFFIDAVIT & CONDONATION O F DELAY NOT FILED. 5. FORM NO.36 & ITS GROUNDS OF APPEAL NOT SIGNED B Y THE MANAGING DIRECTOR. ./ I.T.A. NO.4894/MUM/2014 ( / ASSESSMENT YEAR : 2007-08 ./ I.T.A. NO.4896/MUM/2014 ( / ASSESSMENT YEAR : 2008-09 2 6. VERIFICATION IS INCOMPLETE (NAME, DATE & DESIGN ATION NOT MENTIONED) AND DESIGNATION NOT SHOW WITH SIGNATURE. 2.1 LATER ON NOTICE WAS SENT TO THE ASSESSEE THROUG H RPAD WHICH HAS BEEN RETURNED UNSERVED WITH THE REMARK LEFT. TILL DA TE THE AFOREMENTIONED DEFECTS HAVE NOT BEEN REMOVED BY THE ASSESSEE. THEREFORE, THESE APPEALS ARE DISMISSED ON ACCOUNT OF NON-REMOVAL OF DEFECTS. ACCORDINGLY, THESE APPEALS ARE DISMISSED. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSE TO SEEK R ECALL OF THIS ORDER IF IT IS ABLE TO PROVE THAT THE DEFAULT FOR NON-APPEARANCE ON THE FI XED DATE OF HEARING AND NON- REMOVAL OF DEFECTS IS SUPPORTED WITH REASONABLE AND SUFFICIENT CUASE. 3. IN THE RESULT, APPEALS FILED BY THE ASSESSEE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/12/2014 . , ' *+ ! - ./ 01/12/2014 + ' 0 SD/- . . (I.P.BANSAL) /JUDICIAL MEMBER MUMBAI; . DATED 01/12/2014 , , , , ' '' ' %(1 %(1 %(1 %(1 21( 21( 21( 21( / COPY OF THE ORDER FORWARDED TO : 1. $ / THE APPELLANT 2. %& $ / THE RESPONDENT. 3. 3 ( ) / THE CIT(A)- 4. 3 / CIT 5. 140 %( , , / DR, ITAT, MUMBAI 6. 05 6 / GUARD FILE. , , , , / BY ORDER, &1( %( //TRUE COPY// 7 77 7 / 8 8 8 8 ' ' ' ' (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . . .VM , SR. PS