SHREE FISCAL SERVICES P.LTD, V. ITO WD 2(3)(2),

MA 493/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6056 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 03-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI PRAMOD KU MAR,(AM) MA NO.493/MUM/2010 ARISING OUT OF ITA NO.3663/MUM/2009 ASSESSMENT YEAR : 2005-06 M/S. SHREE FISCAL SERVICES P. LTD. 255, UDYOG BHAVAN SONAVALA LANE, GOREGAON(E) MUMBAI-400 063. ..( APPLICANT ) P.A. NO. (AAFCS 2531 N) VS. THE INCOME TAX OFFICER WARD 2(3)(2) ROOM NO.581A, AAYAKAR BHAVAN MUMBAI. ..( RESPONDENT ) APPLICANT BY : NONE RESPONDENT BY : SHRI S.K . SINGH O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRE CTED AGAINST THE ORDER DATED 8.4.2010 PASSED BY THE TRIBUN AL IN ITA NO.3663/MUM/2009 FOR THE ASSESSMENT YEAR 2005-06. 2. THE APPLICANT VIDE HIS PETITION DATED NIL STATED TH AT : 2. THERE IS CHANGE OF ADMINISTRATIVE ADDRESS OF M/ S. SHREE FISCAL SERVICES P. LTD.; FROM GREAT WESTERN BLDG. CABIN NO.34 N.M. ROAD, FORT TO 255, UDYOG BHAVAN, SONAVALA LANE. GOREGAON (E) MUMBAI-63. MA NO.493/MUM/2010 A.Y:05-06 2 THOUGH THE REGISTERED OFFICE OF THE ASSESSEE CO. IS THE SAME AS GREAT WESTERN BLDG., CABIN NO.34, N.M. ROAD , FORT. THE ASSESSEE WAS OPERATING FROM ITS ADMINIST RATIVE OFFICE AT 255, UDYOG BHAVAN, SONAVALA LANE, GOREGAON(E). THIS FACT WAS ALSO MADE KNOWN TO THE CIT(A) WHO HAS ALSO SERVED HIS ORDER AT THIS ADMINISTRATIVE OFFICE. 3. THE HONBLE TRIBUNAL HAS DISMISSED THE APPEAL OF THE RESPONDENT FOR THE REASONS MENTIONED IN PARAGRA PH 2 OF ITS ORDER. THE RESPONDENT HOWEVER, SUBMIT THAT THEY DID NOT RECEIVE THE NOTICE OF HEARING SENT, AS MENT IONED BY THE HONBLE TRIBUNAL. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING NONE WAS PRESENT FOR AND ON BEHALF OF THE ASSESSEE AND THE NOTICE SENT BY REGISTERED POST AT THE NEW ADDRESS PROVIDED BY THE ASSESSEE WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK NOT KNOWN RTS AND ON SECOND TIME WI TH THE REMARK UNCLAIMED RTS. IN THE ABSENCE OF ANY OTHER ADDRESS O N THE RECORD WE TREAT IT AS SERVED AND IT WAS DECIDED TO DISPOSE OF T HE MA EXPARTE, QUA THE ASSESSEE ON MERITS AFTER HEARING THE LEARNED DR WHO SUPPORTS THE ORDER OF THE TRIBUNAL. 4. AFTER HEARING THE LEARNED DR AND PERUSING THE MAT ERIAL AVAILABLE ON RECORD WE ARE OF THE VIEW THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE IT CAN BE REASONABLE CONCLUDED THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING THE MISCELLANEOUS APPLICATION. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATT ACHARGEE & ANR. (118 ITR 461 AT PAGES 477/478) THAT APPEAL DO ES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EF FECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, CO URT /TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FO R NON MA NO.493/MUM/2010 A.Y:05-06 3 PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUT ING THE MISCELLANEOUS APPLICATION. WE, THEREFORE, DISMISS THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE AS UNADMITTED. 5. THE ASSESSEE SHALL HOWEVER, BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. 6. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPLICATION ST ANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.01.2011. SD/- SD/- (PRAMOD KUMAR) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 28.01.2011. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.