Assistant Commissioner of Income-tax, V. M/s. Sanarch Sales & Services P. Ltd., Pune

MA 24/PUN/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5638 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL CHAWARE
• Keywords: Recovery proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE , , , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM M A. NO. 24/ PUN/2016 ARISI NG OUT OF ITA NO. 1851/PUN/2012 / ASSESSMENT YEAR : 2005 - 06 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 6 PUNE. ....... / APPELLANT / V/S. M/S SANARCH SALES & SERVICES P. LTD. 524/1, POOJA BUILDING, SHIVAJI NAGAR, PUNE - 411 005 PAN :AAHCS9237R / RESPONDENT APPELLANT BY : SHRI ANIL CHAWARE RESPONDENT BY : NONE. / DATE OF HEARING : 19.05.2017 / DATE OF PRONOUNCEMENT : 19.05.2017 / ORDER PER SUSHMA CHOWLA , JM THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 15.01.2014. 2. THE TRIBUNAL HAD DISMISSED THE APPEAL FILED BY THE REVENUE SINCE NONE WAS APPEARING ON BEHALF OF THE ASSESSEE. EVEN NOTICE WAS ISSUED THROUGH DEPARTMENTAL REPRESENTATIVE FOR EFFECTIVE SERVICE OF NOTICE ON THE ASSESSEE. BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. EVEN THE DR WAS UNABLE TO SHOW WHETHER THE SERVICE OF NOTICE HAD BEEN EFFECTIVE OR NOT. 2 MA NO.24 /PUN/2016 3 . THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION CONTENDING THAT THE NOTI CE OF HEARING WAS DULY SERVED UPON THE ASSESSEE ON 09.01.2014 AND ACKNOWLEDGEMENT OF SERVICE OF SUCH NOTICE WAS AVAILABLE ON RECORD. IN THE MISCELLANEOUS APPLICATION, IT WAS FURTHER CONTENDED THAT I T WAS NOT A CASE WHETHER THE ASSESSEE WAS NOT TRACEABLE , AS SUMMONS ISSUED BY THE ASSESSING OFFICER IN CONNECTION TO THE RECOVERY PROCEEDINGS, WERE SERVED UPON THE ASSESSEE AND IN RESPECT THERETO, THE DIRECTOR HAD ATTENDED AND HIS STATEMENT WAS RECORDED ON 08.08.2013. THE CONTENTION OF THE REVEN UE WAS THAT SINCE THE RESIDENCE OF THE ASSESSEE WAS TRACEABLE, THE APPEAL WHICH WAS DISMISSED BY THE TRIBUN AL IN LIMANIE SHOULD BE RECALLED . 4. WHEN MISCELLANEOUS APPLICATION WAS FIXED FOR HEARIN G ON 05.08.2016 , NO TICE THROUGH RPAD WAS SENT AND THE ACKNOWLEDGMENT OF SERVICE OF NOTICE IS AVAILABLE ON RECORD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE . THE BENCH DIRECTED ISSUE OF NOTICE TO THE PARTIES THROUGH DR. ON THE NEXT DATE OF THE BENCH DIRECTED ISSUE OF NOTICE TO THE PARTIES THROUGH DR. ON THE NEXT DATE OF HEARING ON 0 9.09.2016 AND 18.11.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE , THOUGH NOTICE WAS DIRECT ED TO BE ISSUED ON THE RESIDENCE OF THE ASSESSEE THROUGH DR. THEREAFTER, THE BENCH DID NOT FUNCTION AND THE MATTER WAS LISTED FOR HEARING ON 19.05.2017. BUT ON THE SAID DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS FILED FOR ADJOURNMENT. IT MAY BE HERE IN ITSELF BE POIN TED THAT THE LD. DR FOR THE REVENUE HAD FILED THE ALTERNATE ADDRESS OF THE ASSESSEE AND THE NOTICE OF HEARING, THEREAFTER, WAS SENT TO THE NEW ADDRESS GIVEN BY THE LD. DR FOR THE REVENUE. 5 . ON THE APPOINTED DATE OF HEARING, THE LD. DR FOR REVENUE ON THE OTHER HAND FILED A LETTER DATED 09.12.2016 STATING AS UNDER : 02. AS THE ASSESSEE COMPANYS PREMISES AT THE REGISTERED OFFICE 1, POOJA BUILDING, S. NO. 524, SHIVAJI NAGAR, PUNE - 5 AS AVAILABLE AND REPORTED ON RECORD OF THE ASSESSEE M/S SANARCH SALES A ND SERVICES PVT. LTD . IS LOCKED SINCE LONG, THE SERVICE OF THE APPEAL MEMO REGARDING HEARING FIXED ON 16.12.2016 BY THE HONBLE ITAT, PUNE COULD NOT BE SERVED IN ORDINARY WAY. FURTHER, THE SAID MEMO COULD ALSO NOT BE SERVED AT THE RESIDENTIAL PREMISES OF THE DIRECTOR OF THE ASSESSEE COMPANY. 3 MA NO.24 /PUN/2016 SO, THE CAPTIONED APPEAL MEMO HAS BEEN SERVED AT BOTH THE PLACES I.E AT THE REGISTERED OFFICE AS WELL AS AT THE RESIDENCE OF THE DIRECTORS, THROUGH AFFIXTURE. 03. THE COPIES OF THE PHOTOGRAPHS SHOWING THE SERVICE OF NOTICE THROUGH AFFIXTURE ARE ENCLOSED FOR REFERENCE. 6 . THE CONDUCT OF THE REVENUE DEPARTMENT IS ABSURD WHEREIN SERVICE OF NOTICE THROUGH AFFIXTURE WAS MADE ON THE ADDRESS WHICH ADMITTEDLY WAS LOCK ED SINCE LONG. MEMO OF AP PEAL COULD ALSO NOT BE SERVED AT THE RESIDENTIAL ADDRESS OF THE DIRECTOR OF THE ASSESSEE COMPANY. IT MAY BE POINTED OUT HEREIN THAT IN THE EARLIER LETTER DATED 08.09.2016, AN ALTERNATE ADDRESS OF THE DIRECTOR OF THE ASSESSEE COMPANY WAS PROVIDED AND THE REVENUE DEPARTMENT IS NOT ABLE TO SERVE NOTICE ON THE SAID ADDRES S ALSO. IT CLAIMS TO HAVE SERVED THE NOTICE THROUGH AFFIXTURE ON PREMISES WHICH ARE LOCKED. ACCORDINGLY, THERE IS NO MERIT IN THE PLEA OF THE REVENUE IN THE PRESENT MISCELLANEOUS APPLICATION AND THE SAME IS DISMISSED. 7 . IN VIEW THEREOF, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 19 TH DAY OF MAY , 201 7 . SD/ - SD/ - (ANIL CHATURVEDI) ( SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 19 TH MAY , 2017 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - III, PUNE. 4. THE CIT - III, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, /ASSISTANT REGISTRAR , / ITAT, PUNE 4 MA NO.24 /PUN/2016