The Deputy Commissioner of Income Tax, Central Circle, Panaji., Panaji V. Shri Jacob Philip, Panaji

ITSSA 14/PAN/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2078 (ITAT-PANAJI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-04-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 06-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MEHBOOB ALI KHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER IT (SS) A NO. 14 TO 16 /P A N/201 5 (ASST. YEAR : 200 5 - 0 6 TO 2007 - 08 ) DCIT, CENTRAL CIRCLE, PANAJI GOA. VS. SHRI JACOB PHILIP, BUNGALOW NO. 28, ANGEL RESORTS, PORVORIM, PANAJI - GOA PAN NO. ARXPP 7409 C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI K. MEHBOOB ALI KHAN - D R DATE OF HEARING : 2 8 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 28 / 0 4 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THESE ARE THE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) , PANAJI - 2 , IN ITA NOS. 49 TO 51 /CIT(A) /PNJ - 2 / 2014 - 15 , DATED 20/07/2015 FOR THE ASSESSMENT YEARS 2005 - 06 TO 2007 - 08 . 2. SHRI K. MEHBOOB ALI KHAN, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE. 3 . THE APPEAL S W ERE FILED BY THE REVENUE ON 06/11/2015. THE APPEALS WERE POSTED FOR HEARING ON 14/01/2016. AS IT WAS NOTICED THAT THE NOTICE ON THE RESPONDENT COULD NOT BE SERVED , T HE REVENUE WAS ALSO DIRECTED TO SER VE THE NOTICE ON THE RESPONDENT . THE REVENUE WAS ALSO 2 IT (SS) A NO. 1 4 - 16 /P A N/201 5 INFORMED THAT IF THE REVENUE IS UNABLE TO SERVE THE NOTICE ON THE RESPONDENT , THEN THE APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED BY APPLYING THE PRINCIPLES LAID DOWN IN MULTIPLAN INDIA ( P ) LTD. (38 ITD 322) . THE APPEAL WAS SUBSEQUENTLY ADJOURNED TO 10/03/2016 , ON WHICH DATE , BENCH DID NOT FUNCTION ON ACCOUNT OF TOUR . THE APPEAL WAS FURTHER ADJOUR N ED TO 07/04/2016, ON WHICH DATE ALSO , BENCH DID NOT FUNCTION . THE APPEAL WAS SUBSEQUENTLY ADJOURNED TO 21/04/2016 AND AGAIN TO 28/04/2016 I.E. TODAY . THE DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE REVENUE IS UNABLE TO SERVE THE NOTICE ON THE ASSESSEE AND HAS ALSO PLACED BEFORE US A LETTER DATED 26/11/2015 , WHEREIN THE COPY OF MEMO OF APPEAL & HEARING NOTICE HAS BEEN RETURNED AS THE SAME COULD NOT BE SERVED ON THE RESPONDENT . THERE IS ALSO ANOTHER LETTER DATED 11/01/2016 , WHEREIN IT WAS MENTIONED THAT THE RESPONDENT IS NOT TRACEABLE /NOT ACCEPTING ANY COMMUNICATION . ANOTHER LETTER ALSO DATED 28/01/2016 FROM THE DCIT, CENTRAL CIRCLE, WHEREIN IT WAS MENTIONED THAT THE RESPONDENT - ASSESSEE IS NOT TRACEABLE/NOT ACC E PT I NG ANY COMMUNICATION. 4 . AS REVENUE IS UNABLE TO SERVE THE NOTICE ON THE RESPONDENT/ ASSESSEE, IN VIEW OF THE DECISION OF THE COORDINATE BENC H OF THIS TRIBUNAL AT DELHI IN MULTIPLAN INDIA (P) LTD. (SUPRA) , WHEREIN IT HAS BEEN HELD THAT IT MAY BE STATED HERE THAT THE TRIBUNAL HAS NOT PASSED ANY ORDER ON THE BASIS OF RULE 24 OF THE TRIBUNAL RULES WHICH PRESUPPOSES ADMISSION OF APPEAL UNDER SEC. 253 OF THE ACT BESIDES THERE WAS NO QUESTION OF HEARING THE RESPONDENTS SINCE NONE COULD BE NOTIFIED BECAUSE OF INCORRECT ADDRESS GIVEN BY THE APPELLANT AND PROPER PART ICULARS NOT FURNISHED SO FAR . IN THE RESULT, THE APPLICATION IS DISMISSED . , THE APPEAL S FILED BY THE REVENUE STAND DISMISSED AS THE INCORRECT ADDRESS HAS BEEN GIVEN BY THE APPELLANT/REVENUE AND PROPER PARTICULARS HAVE NOT BEEN FURNISHED SO FAR . 5. HOWEVER , LIBERTY IS GRANTED TO THE REVENUE TO FILE NECESSARY APPLICATION FOR RECALL OF THIS ORDER ONCE THE R E VENUE IS ABLE TO PROV I DE 3 IT (SS) A NO. 1 4 - 16 /P A N/201 5 THE CORRECT DETAILS INCLUDING THE CORRECT ADDRE S S AND WHEREABOUTS OF THE RESPONDENT/ASSESSEE FOR SERVICE OF NOTICE OF HEAR ING. 6 . IN THE RESULT, APPEAL S FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 2 8 TH DAY OF APRIL , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH APRIL, 201 6 . VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI