GORADIA SPECIAL STEELS LTD., RAIGAD V. A.C.I.T. 5(3), MUMBAI

ITA 7366/MUM/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2502 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: G
• Next Hearing Date: 20-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 12-12-2012
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & RAMLAL NEGI (JM) I.T.A. NO. 7366 /MUM/ 20 1 2 (ASSESSMENT YEAR 200 8 - 0 9 ) M/S. GORADIA SPECIAL STEELS LIMITED SURVEY NO. 33/5, NIPHAN SAVROLI KHARPADA ROAD KHALAPUR, RAIGAD MAHARASHTRA - 410 203. VS. ACIT 5(3) MUMBAI ( APPELLANT ) ( RESPONDENT ) PAN NO . AAACA4678H ASSESSEE BY NONE DEPARTMENT BY SHRI MAURYA PRATAP DATE OF HEARING 20 . 7 . 201 6 DATE OF PRONOUNCEMENT 20. 7 . 201 6 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25.10.2012 PASSED BY LEARNED CIT(A) - 9, MUMBAI AND IT RELATES TO A.Y. 2008 - 09. 2. NONE APP EARED ON BEHALF OF THE ASSESSEE. HOWEVER, A LETTER WAS RECEIVED FROM V.J. SHAH & CO., CHARTERED ACCOUNTANTS SEEKING ADJOURNMENT ON THE GROUND THAT DETAILS ARE UNDER PREPARATION AND COMPILATION. WE NOTICED THAT THE POWER OF ATTORNEY IN FAVOUR OF V.J. SHAH & CO. HAS NOT BEEN GIVEN BY THE ASSESSEE AND HENCE WE ARE UNABLE TO ADMIT THE ADJOURNMENT LETTER FILED BY THE ABOVE SAID COMPANY. WE FURTHER NOTICED THAT THE REGISTRY HAS POINTED OUT DEFECTS IN THE APPEAL MEMO FILED BY THE ASSESSEE. EVEN THOUGH THE APPEAL WAS FILED WAY BACK IN 2012, SAID DEFECTS HAVE NOT BEEN RECTIFIED SO FAR. UNDER THESE SET OF FACT S, WE HAVE NO OTHER OPTION BUT TO DISMISS THE APPEAL IN LIMINE. 2 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 20 .7.2016 SD/ - SD/ - (RAMLAL NEGI ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 20 / 7 / 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS