GARRISON PHARMA (I) LIMITED , MUMBAI V. INCOME TAX OFFICER WARD 5(1)(2), MUMBAI

MA 725/MUM/2017

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5524 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 725 / MUM /2017 ( ARISING OUT OF ITA N O. 7169 /MUM /201 2 ) ( ASSESSMENT YEAR : 2009 10 ) M/S GARRISON PHARMA (INDIA) LTD., 30A, CHAM PA GALI, OFFICE NO. ZAVERI BAZAR, MUMBAI - 400002 PAN: AAACG0568N VS. THE I.T.O. WARD - 5(1)(2), MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI D.G. PANSARI (D R) DATE OF HEARING: 07/0 6 /201 9 DATE OF PRONOUNCEMENT: 05 / 09 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE COMPANY HAS FILED THE PRESENT MISCELLANEOUS APPLICATION (MA) FOR RECALLING EX - PARTE ORDER DATED 27.04.2015 PASSED BY THE G BENCH OF THE ITAT IN THE ASSESSEES APPEAL ITA NO . 7169 /M UM /2012 PERTAI NING TO THE ASSESSMENT YEAR 2009 - 10 , CONTENDING THAT SINCE IT DID NOT RECEIVE ANY NOTICE REGARDING DATE OF HEARING, NONE APPEARED ON ITS BEHALF. THE ASSESSEE HAS FURTHER CONTENDED THAT SINCE NON APPEARANCE IS NEITHER A DELIBERATE NOR NEGLIGENT ACT, THE EX - PARTE ORDER MAY BE RECALLED IN THE INTEREST OF JUSTICE AND THE APPEAL MAY BE HEARD AFRESH AFTER GRANTING AN OPPORTUNITY TO PRESENT ITS APPEAL . 2. THIS MA WAS FIXED FOR HEARING ON 07.06. 2019. HOWEVER, ON THE S AID DATE, WHEN THE CASE WAS CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE PETITIONER/ASSESSEE. WE NOTICE THAT THIS MA WAS FIXED FOR HEARING ON 2 M.A. NO . 725/MUM/2017 ASSESSMENT YEAR: 2009 - 10 22.02.2019 FOR THE FIRST TIME AND SINCE THEN THE MATTER WAS POSTED FOR HEARING FOR MORE THAN EIGHT OCCAS IONS, BUT THE ASSESSEE DID NOT APPEAR EVEN ON THE SINGLE DATE OF HEARING. FROM THE CONDUCT OF THE ASSESSEE, WE ARE CONVINCED THAT THE ASSESSEE IS NO LONGER INTERESTED IN PURSUING ITS APPLICATION. ACCORDINGLY, WE DECIDED TO DISPOSE OF THE APPLICATION ON THE BASIS OF MATERIAL ON RECORD AFTER HEARING THE DEPARTMENTAL REPRESENTATIVE (DR). 3. THE LD. DR SUBMITTED THAT THERE IS NO EVIDENCE ON RECORD TO SUBSTANTIATE THE CONTENTION OF THE ASSESSEE , THEREFORE, THE APPLICATION IS LIABLE TO BE DISMISSED. 4. WE HAVE GONE THROUGH THE ENTIRE MATERIAL ON RECORD. THE ASSESSEE HAS NOT PLACED ON RECORD ANY EVIDENCE EXCEPT AN AFFIDAVIT SWORN BY SH. VINOD R. RANA ONE OF THE DIRECTORS OF THE ASSESSEE COMPANY STATING THAT THE NOTICE S SENT BY THE REGISTRY WAS NOT RECEIVED BY TH E ASSESSEE. T HE CONTENTION OF THE ASSESSEE IS NOT ACCEPTABLE AS NO NE OF THE NOTICE S ISSUED BY THE REGISTRY HAS RECEIVED BACK UN - SERVED. WE THEREFORE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. IN THE RESULT, MISC. APPLICATION FILED BY T HE ASSESSEE FOR A SSESSMENT YEAR 2009 - 10 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER , 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 05 / 0 9 / 2019 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT( A) - 4. / CIT 3 M.A. NO . 725/MUM/2017 ASSESSMENT YEAR: 2009 - 10 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI