M/S SITARA FINCOM PRIVATE LTD.,KOLKATA V. CIT, HAZARIBAGH

MA 2/RAN/2025

AI Insights

The case involves a Miscellaneous Application filed by Sitara Fincom Pvt Ltd. against an order of the Income Tax Appellate Tribunal (ITAT) dated 5.7.2024. The application was filed by the company's director, Shri S.B. Tiwari, but lacked essential details such as the director's name and updated address. The tribunal also noted the absence of any response from the assessee despite the notice of hearing being sent via email. Consequently, the tribunal dismissed the M.A. due to these procedural lapses.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716733 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 03-01-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; KHUBCHANDT PANDYA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s. Sitara Fincom Pvt Ltd., P-5, VIP Road, Scheme VII M, Ground floor, Kolkata PAN/GIR No. (Appellant Revenue by Per Bench This is an Miscellaneous order of the ITAT in ITA No.5 2. None appear represented on behalf of the revenue. 3. We have heard ld Sr DR and perused the assessee. A perusal of the has been filed in the case of the assessee by the Director Shri S.B.Tiwari. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M.A.No.02/Ran/2025 (in ITA No.57/RAN/2020) Assessment Year : 2012-13 Sitara Fincom Pvt Ltd., 5, VIP Road, Scheme VII- M, Ground floor, Kolkata-54 Vs. CIT, Hazaribag .AAJCS 0635 H (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Khubchand T Pandya, Date of Hearing : 22/08/202 Date of Pronouncement : 22/08/2 O R D E R an Miscellaneous petition filed by the assessee against the ITAT in ITA No.57/Ran/2020 order dated 5.7.2024 appeared for the assessee. Shri Khubchand T Pandya, represented on behalf of the revenue. We have heard ld Sr DR and perused the misc. petition filed by the . A perusal of the M.A. filed by the assessee shows that the appeal has been filed in the case of the assessee by the Director Shri S.B.Tiwari. P a g e 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER CIT, Hazaribag Respondent) ld Sr DR 2025 2025 filed by the assessee against the /Ran/2020 order dated 5.7.2024. ed for the assessee. Shri Khubchand T Pandya, ld Sr DR misc. petition filed by the M.A. filed by the assessee shows that the appeal has been filed in the case of the assessee by the Director Shri S.B.Tiwari. Printed from counselvise.com M.A.No.02/Ran/2025 (in ITA No.57/RAN/2020) Assessment Year : 2012-13 P a g e 2 | 2 The M.A. which has now been filed by the Director is without mentioning his name. It is also noticed that the address of the assessee has changed and no intimation has also been given to the Tribunal. A perusal of the Form No.36 filed by the assessee shows that the email has been given of [e-mail]. In the letter head in the M.A. is dated 3.1.2025 and notice of hearing has been sent by email. Considering the fact that there is no response from the side of the assessee, the M.A. filed by the assessee stands dismissed. 4. In the result, M.A. of the assessee stands dismissed. Order dictated and pronounced in the open court on 22/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 22/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Ranchi 1. The Appellant : M/s. Trishla Vyapaar Pvt Ltd., P-5, VIP Road, Scheme-VII-M, Ground Floor, Kolkata-54 2. The Respondent: CIT, Hazaribag 3. The CIT(A)- 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "