A.K. BHAIYA & CO, V. DCIT CEN CIR 36,

MA 104/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5298 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 1992-1993
• Appeal Filed On: 17-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SONGATE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDER SINGH, ACCOUNTANT MEMBER M.A. NO.104/MUM./2010 (ARISING OUT OF ITA NO.3191/MUM./2008 ) (ASSESSMENT YEAR : 1992 93 ) DATE OF HEARING : 1.10.2010 M/S. A.K. BHAIYA & CO. D/66/639, MIG COLONY BANDRA (E), MUMBAI 400 051 PAN AAMPB1263A .. APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE 36 , AAYAKAR BHAVAN M.K. ROAD, MUMBAI 400 020 .... RESPONDENT FOR ASSESSEE : NONE FOR REVENUE : SHRI D. SONGATE O R D E R PER RAJENDRA SINGH, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 23 RD DECEMBER 2009, IN ITA NO.3191/MUM./2008. IN THE SAID ORDER, THE TRIBUNAL H AD DISMISSED THE APPEAL OF THE ASSESSEE AS UN ADMITTED FOR WANT OF PROSECUTION, AGGRIEVED BY WHICH, THIS MISCELLANEOUS APPLICATION HAS BEEN FILED. WE A LSO NOTE THAT AT THE TIME OF FILING THE APPEAL, THE ASSESSEE HAD PAID FEE OF ONLY ` 2,550, WHEREAS, THE FEE PAYABLE WAS ` 3,048 AS THE ASSESSED INCOME OF THE ASSESSEE WAS ` 3,04,800. THE APPEAL, THEREFORE, COULD NOT BE ADMITT ED EVEN ON THIS GROUND. M/S. A.K. BHAIYA & CO. M.A NO.104/MUM./2010 2 2. THE ASSESSEE WAS GIVEN SEVERAL OPPORTUNITIES TO RECTIFY THE DEFECT OF LESS PAYMENT OF FEE BUT THERE HAS BEEN NO COMPLIANCE AND THE ASSESSEE HAS BEEN SEEKING ADJOURNMENTS. ON THE LAST DATE OF HEARING ON 1 ST OCTOBER 2010, THE ASSESSEE DID NOT EVEN BOTHER TO APPEAR FOR THE HEAR ING THOUGH IT HAD BEEN DULY INFORMED ON 17 TH SEPTEMBER 2010 ABOUT THE DATE OF HEARING. NEITHER SOMEBODY APPEARED NOR ADJOURNMENT APPLICATION HAS BEEN RECEIVED. THEREFORE, THE EARLIER ORDER OF THE TRIBUNAL DATED 23 RD DECEMBER 2009 DISMISSING THE APPEAL OF THE ASSESSEE AS UN ADMITTED DOES NOT SUFFER FROM ANY APPARENT MISTAKE. ACCORDINGLY, WE REJECT THE MISCELLA NEOUS APPLICATION FILED BY THE ASSESSEE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION STANDS REJECTED. PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER 2010. SD (D. MANMOHAN) VICE PRESIDENT SD RAJENDER SINGH ACCOUNTANT MEMBER MUMBAI, DATED : 8 TH OCTOBER 2010 COPIES OF THE ORDER FORWARDED TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT, MUMBAI (4) CIT(A), MUMBAI (5) DR, H BENCH (6) GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES M/S. A.K. BHAIYA & CO. M.A NO.104/MUM./2010 3