PREMIER GRINDERS & PACKERS P. LTD, MUMBAI V. DCIT CIR 7(1), MUMBAI

ITA 5854/MUM/2010

• Counselvise Citation: 585419914 RSA 2010
• 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: 2000-2001
• Appeal Filed On: 21-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR MODI

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. 5854/MUM/2010 (ASSESSMENT YEAR: 2000-01) M/S. PREMIER GRINDERS & PACKERS P. LTD. DCIT, CIRCLE 7(1) 21/1, RIKHAV, R.A. KIDWAI MARG AAYAKAR BHAVAN, M.K. ROAD WADALA (W), MUMBAI 400031 VS. MUMBAI 400020 PAN - AAACP 7745 G 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 IS FILED AT THE INSTANCE OF THE ASSESSE E COMPANY. WHEN THE APPEAL WAS FILED ASSESSEE WAS INFORMED THAT THERE W ERE CERTAIN DEFECTS IN THE APPEAL. THEREAFTER, ON 11.07.2011 DEFECT MEMO WAS I SSUED WHEREIN IT WS MENTIONED THAT COLUMN NO. 11 WAS WRONGLY FILLED IN AND MEMORANDUM OF APPEAL IS NOT PROPERLY SIGNED. ASSESSEE HAS NOT RES PONDED TO THE DEFECT MEMO. THE REGISTRY HAS POSTED THE APPEAL FOR HEARIN G ON 10.10.2011 BY ISSUING NOTICE UNDER RPAD, WHICH WAS SERVED UPON TH E ASSESSEE ON 15.09.2011. SINCE THE BENCH DID NOT FUNCTION ON THA T DAY FRESH DATE WAS ANNOUNCED THROUGH NOTICE BOARD AND THUS THE CASE WA S POSTED FOR HEARING ON 01.12.2011. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE COMPANY. IN FACT THE DEFECTS MENTIONED IN THE DEFECT MEMO WE RE ALSO NOT RECTIFIED TILL DATE THOUGH THE APPEAL WAS FILED ON 21.07.2010. UND ER THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE APPEAL FILED BY ASSESSE E DESERVES TO BE DISMISSED IN LIMINE AS UNADMITTED; THE APPEAL IS DEFECTIVE AN D ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. 2. EVEN ON MERITS WE DO NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY THE CIT(A). THOUGH ASSESSEE HAS RAISED SEVERAL GROUNDS IN THE APPEAL FILED ITA NO. 5854/MUM/2010 M/S. PREMIER GRINDERS & PACKERS P. LTD. 2 BEFORE US NO EVIDENCE, WHATSOEVER, WAS FURNISHED TO HIGHLIGHT THAT THE ORDER PASSED BY THE CIT(A) IS NOT IN ACCORDANCE WITH THE LAW. UNDER THE CIRCUMSTANCES WE DO NOT FIND ANY INFIRMITY IN THE O RDER PASSED BY THE CIT(A). THUS, ON BOTH COUNTS, THE APPEAL FILED BY A SSESSEE IS DISMISSED, AS PRONOUNCED IN THE OPEN COURT. 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) XIII, 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.