THIRTY SECOND STREET MUSIC RECORDING STUDIOS P.LTD, MUMBAI V. ACIT 11(1), MUMBAI

ITA 8601/MUM/2011

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0609 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 22-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 20-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N V NADKARNI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) . . , , ./ I.T.A. NO. 8601 / MUM/20 1 1 ( / ASSESSMENT YEAR : 20 0 7 - 08 ) TH IRTY SECOND STREET MUSIC RECORDING STUDIOS PVT LTD., 34, VASUNDHARA, BHULABHAI DESAI ROAD, MUMBAI - 400026 / VS. ASSTT. COMMISSIONER OF I NCOME TAX , MUMBAI . ( / APPE LLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AABCT4520E / A SSESSEES BY NONE / RE VENUE BY SHRI N V NADKARNI / DATE OF HEARING : 22 .4. 201 5 / DATE OF PRONOUNCEMENT : 22. 4 . 201 5 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 18.10.2011 PASSED BY LD CIT(A) - 3, MUMBAI AND IT RELATES TO THE ASSESSMENT YE AR 2007 - 08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE OF HEARING WAS SENT BY REGISTERED POST AND THE POSTAL ACKNOWLEDGEMENT WAS ALSO RECEIVED FROM THE POSTAL DEPARTMENT. HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE P RESENCE OF THE ASSESSEE. ITA NO. 8601 / MUM/201 1 2 3. WE NOTICE THAT THE REGISTRY HAS POINTED OUT FOLLOWING DEFECTS IN THE APPEAL MEMO FILED BY THE ASSESSEE. (A) RESPONDENT NOT SHOWN CORRECTLY IN FORM NO.36 (B) COL. NO.2 WRONGLY FILLED BY APPELLANT (C) COL. NO.11 NOT FIL LED BY THE APPELLANT IN FORM NO.36. THOUGH THE ASSESSEE HAD FILED THE APPEAL WAY BACK IN OCTOBER, 2012, THE ABOVE SAID DEFECTS HAVE NOT BEEN RECTIFIED SO FAR. THE CASE WAS ALSO POSTED FOR HEARING SEVERAL TIMES AND NONE APPEARED ON BEHALF OF THE ASSESSEE O N ALL OCCASIONS. SINCE THE DEFECTS POINTED OUT BY THE REGISTRY HAVE NOT BEEN RECTIFIED SO FAR, THIS APPEAL BECOMES DEFECTIVE AND HENCE THE SAME CANNOT BE ADMITTED. ACCORDINGLY WE DISMISS THE APPEAL IN LIMINE AS UNADMITTED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE AB OVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22ND APR , 2015 . 22ND APR , 2015 SD SD ( / AMIT SHUKLA ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 22ND APR ,2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI C ONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY ITA NO. 8601 / MUM/201 1 3 (ASSTT. REGISTRAR) , /ITAT, MUMBAI