TRICOM INDIA LTD, MUMBAI V. ITO 8(3)(3), MUMBAI

ITA 7445/MUM/2014

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1545 (ITAT-MUMBAI)
• Duration Of Justice: 7 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Liquidation

Judgement Text

म ु ंबई ठ “ जे ” , ! ं ! . " #$ हम न, े' े म( IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER ं.7445/म ु ं/2014 ( न. . 2009-10) ITA NO.7445/MUM/2014(A.Y.2009-10) Tricom India Limited. Gandhi Estate, A.K.Road, Safed Pool, Sakinaka, Andheri-Kurla Road, Mumbai 400 072. PAN: AAACT-2807-R ...... / /Appellant बन म Vs. ITO-8(3)(3), 202, 2 ND Floor, Aaykar Bhavan, MK Road, Mumbai 400 020. ..... 0 1 /Respondent / 2 / Appellant by : None 0 1 2 /Respondent by : Shri Samuel Pitta ु न ई 3 1 / Date of hearing : 18/08/2022 456 3 1 / Date of pronouncement : 29/08/2022 ेश/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-15, Mumbai [in short ‘the CIT(A)] dated 16/09/2014. 2. From the perusal of appeal file it emanate that the assessee company is under liquidation and Official Liquidator has been appointed. The notice of 2 ITA NO.7445/MUM/2014(A.Y.2009-10) hearing fixed for 06/02/2020 was served on official Liquidator through the office of Departmental Representative. Despite service of notice none appeared to represent assessee from the office of Official Liquidator, No fresh Form-36 is filed either. The present appeal is not maintainable in the absence of non-joinder of necessary party. Hence, the same is dismissed as not maintainable. 3. A perusal of the impugned order further shows that the assessee has not paid tax on the returned income. The CIT(A) has dismissed the appeal of assessee in the light of the provisions of section 249(4) of the Income Tax Act, 1961 [in short ‘the Act’]. No material is available before us to show that the assessee has paid the tax due on the income returned. In the absence of payment of tax on the returned income the appeal is rendered defective. 4. Liberty is given to revive the appeal within a reasonable time subject to filing of revised Form-36 and compliance of the provisions of section 249(4) of the Act. 5. In the result, appeal by assessee is dismissed. Order pronounced in the open court on Monday the 29 th day of August, 2022. Sd/- Sd/- ( S.RIFAUR RAHMAN ) (VIKAS AWASTHY) े' /ACCOUNTANT MEMBER /JUDICIAL MEMBER म ु ंबई/ Mumbai, 8 न ं /Dated 29/08/2022 Vm, Sr. PS(O/S) 3 ITA NO.7445/MUM/2014(A.Y.2009-10) त ल प अ े षतCopy of the Order forwarded to : 1. //The Appellant , 2. 0 1 / The Respondent. 3. ु 91( )/ The CIT(A)- 4. ु 91 CIT 5. : ; 0 1 न , . . ., म ु बंई/DR, ITAT, Mumbai 6. ; <= # > /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai