M/s. AMIR DEVELOPMENT CORPORATION, MUMBAI V. DCIT (INV.) CIR 25(1), MUMBAI

ITA 7575/MUM/2005

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49180 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 22-06-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 27-12-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO. 7570/M/2005 (A.Y. 1987-1988) ITA NO. 7571/M/2005 (A.Y. 1988-1989) ITA NO. 7572/M/2005 (A.Y. 1989-1990) ITA NO. 7573/M/2005 (A.Y. 1990-1991) ITA NO. 7574/M/2005 (A.Y. 1991-1992) ITA NO. 7575/M/2005 (A.Y. 1992-1993) ITA NO. 7576/M/2005 (A.Y. 1993-1994) ITA NO. 7577/M/2005 (A.Y. 1994-1995) M/S AMIR DEVELOPMENT CORPORATION, C/O K.N. SHAIKH QUARRY, DAHISAR C. NAKA, DAHISAR EAST, MUMBAI-400 068. PAN: AAEPS8380H VS. D.C.I.T. (INV) CIR 25(1) BANDRA KURLA COMPLEX, BANDRA, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAKASH PANDIT , A.R. RESPONDENT BY : SHRI S.K. SINGH, D.R. O R D E R PER BENCH: 1. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, SHRI PRAKASH PANDIT, LEARNED COUNSEL FOR THE ASSESSEE, INVITED OUR ATTEN TION TO LETTER DATED 21 ST JUNE, 2011 ADDRESSED TO US BY ONE SHRI K.N. SHAIKH , AND THE ACCOMPANYING AFFIDAVIT. IT IS POINTED OUT THAT SHR I K.N. SHAIK, WHO HAS SIGNED AND VERIFIED THESE APPEALS, IS NOT ASSOCIATE D WITH APPELLANT I.E., AMIR DEVELOPMENT CORPORATION. WE ARE THUS URGED TO HOLD THAT SHRI SHAIKH IS ITA NO 7570 TO 7577 A.Y. 1987-88 TO 1994-95 2 NOT AN ASSESSEE WITHIN MEANINGS OF SECTION 2(7) OF THE INCOME TAX ACT, 1961, AND DISPOSE OF APPEALS ACCORDINGLY. 2. IN VIEW OF THE STAND SO TAKEN BY SHRI SHAIKH, WH O HAS SIGNED AND VERIFIED THESE APPEALS BEFORE US, IT IS CLEAR THAT THE APPEALS ARE ADMITTEDLY DEFICIENT IN AS MUCH AS THESE APPEALS ARE NOT SIGNE D AND VERIFIED IN THE PRESCRIBED MANNER. THE APPEALS ARE ACCORDINGLY LIA BLE TO BE DISMISSED AS NOT MAINTAINABLE. WE MAY, HOWEVER, ADD THAT THE FA CT THAT THESE APPEALS ARE DISMISSED AS NOT MAINTAINABLE SHOULD NOT BE CON STRUED AS GIVING ANY FINDING ON WHETHER OR NOT SHRI K.N. SHAIKH IS AN AS SESSEE WITHIN MEANINGS OF SECTION 2(7) OF THE ACT, OR WHETHER OR NOT HE IS LAWFULLY ASSOCIATED WITH THE APPELLANT BEFORE US. WE HAVE HAD NO OCCASION, OR N EED, TO EXAMINE THAT ASPECT OF THE MATTER, AND IT IS BASED ON THE STATEM ENT MADE BY SHRI K.N. SHAIKH THAT WE HAVE HELD APPEALS TO BE NOT MAINTAIN ABLE. 3. SUBJECT TO THE ABOVE OBSERVATIONS, THE APPEALS A RE DISMISSED AS NOT MAINTAINABLE. PRONOUNCED IN THE OPEN COURT TODAY O N 22 ND JUNE, 2011 IMMEDIATELY UPON CONCLUSION OF HEARING. SD/- SD/- V. DURGA RAO PRAMOD KUMAR JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 22 ND JUNE, 2011. OKK* ITA NO 7570 TO 7577 A.Y. 1987-88 TO 1994-95 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- XXV, MUMB AI 4. COMMISSIONER OF INCOME TAX, CONCERNED 5. DEPARTMENTAL REPRESENTATIVE, BENCH J, MUMBAI TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI