CROWN WORLDWIDE MOVERS P. LTD, MUMBAI V. DCIT 8(1), MUMBAI

ITA 5853/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56076 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-12-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 21-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR MODI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 5853/MUM/2010 (ASSESSMENT YEAR: 2005-06) M/S. CROWN WORLDWIDE MOVERS P. LTD. D C I T - 8(1) D-507, TTC INDUSTRIAL AREA MUMBAI MIDC, TURBHE, MUMBAI-PUNE HIGHWAY VS. MUMBAI 400705 PAN - AAACC 6484 D APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ASHIM KUMAR MODI DATE OF HEARING: 01.12.2011 DATE OF PRONOUNCEMENT: 01.12.2011 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL, FILED AT THE INSTANCE OF THE ASSESSEE COMPANY, IS DEFECTIVE BECAUSE THE ASSESSEE COMPANY HAS NOT MENTIONED THE NAME OF THE RESPONDENT CORRECTLY. PRESUMABLY THE DY. COMMISSION ER OF INCOME TAX 8(1) IS THE RESPONDENT WHEREAS THE ASSESSEE COMPANY HAS MADE THE COMMISSIONER OF INCOME TAX XVI AS RESPONDENT. SIMIL ARLY, FORM NO. 36 AND THE GROUNDS OF APPEAL WERE SIGNED BY AN AUTHORISED SIGNATORY AND NOT BY THE DIRECTOR OR MANAGING DIRECTOR OF ASSESSEE COMPANY. A DEFECT MEMO IN THIS REGARD WAS ISSUED TO ASSESSEE COMPANY ON 11.07.2011 . HOWEVER, ASSESSEE DID NOT RECTIFY THE DEFECTS. THEREAFTER THE REGISTR Y HAS POSTED THE APPEAL FOR HEARING ON 10.10.2011 AND NOTICE WAS DULY SENT TO T HE ASSESSEE BY RPAD (ACKNOWLEDGEMENT ON RECORD). SINCE THE BENCH DID NO T FUNCTION ON THAT DAY FRESH DATE OF HEARING WAS ANNOUNCED THROUGH NOTICE BOARD AND THUS THE APPEAL WAS LISTED FOR HEARING ON 01.12.2012. HOWEVE R, ASSESSEE HAS NEITHER APPEARED IN PERSON NOR CHOSE TO RECTIFY THE DEFECTS IN THE APPEAL FILED BEFORE THE TRIBUNAL. UNDER THESE CIRCUMSTANCES WE ARE OF T HE OPINION THAT ASSESSEE ITA NO. 5853/MUM/2010 M/S. CROWN WORLDWIDE MOVERS P. LTD. 2 IS NOT INTERESTED IN PURSUING THE APPEAL. THEREFORE THE APPEAL FILED BY THE ASSESSEE COMPANY DESERVES TO BE DISMISSED IN LIMINE , AS UNADMITTED. 2. EVEN ON MERITS WE DO NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY THE CIT(A). THE CASE OF THE ASSESSEE WAS THAT THOUGH AN AUDIT REPORT IN FORM NO. 3CEB WAS FURNISHED WITHIN THE PRESCRIBED TIME L IMIT, CERTAIN ANNEXURES WERE INADVERTENTLY NOT FILED WITH THE REPORT, WHICH SHOULD NOT SERIOUSLY AFFECT THE PLEA OF ASSESSEE AND THE DEFAULT, IF ANY , IS VENIAL IN NATURE SO PENALTY UNDER SECTION 271BA OF THE ACT SHOULD NOT B E LEVIED. 3. THE LEARNED CIT(A) OBSERVED THAT ASSESSEE COMPANY C OULD NOT FILE ANY CONCRETE EVIDENCE TO SUBSTANTIATE ITS CLAIM. IN THE ABSENCE OF REASONABLE CAUSE TO PROVE THAT THE MISTAKE WAS GENUINE, THE LE ARNED CIT(A) CONFIRMED THE PENALTY LEVIED BY THE A.O. NO MATERIAL WAS FURN ISHED BEFORE US TO TAKE A DIFFERENT VIEW ON THE MATTER. 4. IN THE RESULT, AS PRONOUNCED IN THE OPEN COURT, APP EAL FILED BY ASSESSEE COMPANY IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER 2011. SD/- SD/- (J. SUDHAKAR REDDY) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 1 ST DECEMBER 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVI, MUMBAI 4. THE CIT VIII, MUMBAI CITY 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.