EVEREST ENTERPRISES, V. ITO 21(1)(1),

MA 35/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0943 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 06-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 24-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

E IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI SANJAY GARG, J M 35 /MUM/2013 ARISING OUT OF ITA NO.1642/MUM/2009 ( / ASSESSMENT YEAR : 2005-06) M/S. EVEREST ENTERPRISES SHOP NO.2, SHREE YAMUNA APT, MALVIYA RAOD, VILE PARLE(E), MUMBAI. / VS. INCOME TAX OFFICER 21(1)(1) 603, PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI . # . / PAN : AAAFE2445F (APPLICANT) .. RESPONDENT ) DEPARTMENT B Y : NONE ASSESSEE B Y : SHRI D.K. SINHA $ % & '( / DATE OF HEARING : 06-09-2013 )*+, & '( / DATE OF PRONOUNCEMENT : 18-09-2013 - / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED 21.01.2011 PASSED IN ITA NO. 1642/MUM/2009. 2. AT THE TIME OF HEARING OF THIS MISC. APPLICATION FIXED ON 06.09.2013, NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF T HE SAID HEARING SEND TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN THE MISC. APPLICATI ON HAS ALSO COME BACK UNDELIVERED FROM THE POSTAL AUTHORITY WITH THE REMARK UNCLAIME D WHICH SHOWS THAT THE ASSESSEE HAS NOT BOTHERED TO PROVIDE COMPLETE AND CORRECT AD DRESS TO FACILITATE THE SERVICE OF THE NOTICE. IT IS ALSO NOTED THAT THE PRESENT MISC. APP LICATION FILED BY THE ASSESSEE IS SIGNED BY SOMEONE WITHOUT EVEN MENTIONING HIS STATUS OR CA PACITY. HAVING REGARD TO THIS CASUAL AND NEGLIGENCE APPROACH OF THE ASSESSEE, IT APPEARS THAT IT IS NOT SERIOUSLY MA 35/MUM/2013 2 INTERESTED IN PROSECUTING THIS MISC. APPLICATION FI LED BEFORE THE TRIBUNAL. THE SAID APPLICATION, THEREFORE, IS DISMISSED FOR NON- PROSE CUTION. 3. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.09.2013 . . . - & )*+, $ . / 0 18.09.2013 * & % SD/- SD/- (SANJAY GARG) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER $ 7% MUMBAI ; / DATED 18 / 09/2013 .../ A.K.PATEL , PS ! ' #$%& ' &$ / COPY OF THE ORDER FORWARDED TO : 1. 8 #9 / THE APPELLANT 2. :;#9 / THE RESPONDENT. 3. ' $ < (8 ) / THE CIT(A)- MUMBAI CONCERNED 4. ' $ < / CIT MUMBAI CONCERNED 5. ? :@ , ' 8 ( 8@', , $ 7% / DR, ITAT, MUMBAI D BENCH 6. A B % / GUARD FILE. ! ( / BY ORDER, ; : //TRUE COPY// )/(* + ( DY./ASSTT. REGISTRAR) , $ 7% / ITAT, MUMBAI