Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARDS :: TDS :: empanelment :: cpt :: VAT RATES :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: form 3cd :: due date for vat payment :: list of goods taxed at 4% :: VAT Audit :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TAX RATES - GOODS TAXABLE @ 4%
 
 
ź From the Courts »
 Reliance Communications Ltd vs. DDIT (ITAT Mumbai)
  Sushila Devi vs. CIT (Delhi High Court)
 Ashok Prapann Sharma vs. CIT (Supreme Court)a
  Vatsala Shenoy vs. JCIT (Supreme Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 M.K.Overseas Pvt. Ltd. Vs. Pr.Commissioner Of Income Tax-06
 Arshia Ahmed Qureshi Vs. Pr. Commissioner Of Income Tax-21
 CHAUDHARY SKIN TRADING COMPANY Vs. PR. COMMISSIONER OF INCOME TAX-21
  Sushila Devi vs. CIT (Delhi High Court)
  Vatsala Shenoy vs. JCIT (Supreme Court)
 Deputy Director Of Income Tax Vs. Virage Logic International

M/s. Dharmik Exim P. Ltd. 106, Ruby Indl. Estate, Chincholi Bunder Road Extn., Off Link Rd. Malad (W), Mumbai 400064 Vs. D C I T - 9(1) ayakar Bhavan, M. Mumbai 400020
July, 17th 2015
               IN THE INCOME TAX APPELLATE TRIBUNAL
                          "D" Bench, Mumbai

                 Before Shri D. Manmohan, Vice President
                and Shri Sanjay Arora, Accountant Member

                          ITA No. 1403/Mum/2011
                          (Assessment Year: 2000-01)

     M/s. Dharmik Exim P. Ltd.             D C I T - 9(1)
     106, Ruby Indl. Estate, Chincholi     Àayakar Bhavan, M.K. Road
                                       Vs.
     Bunder Road Extn., Off Link Rd.       Mumbai 400020
     Malad (W), Mumbai 400064
                              PAN - AAACD3656N
                Appellant                           Respondent

                    Appellant by:    None
                    Respondent by:   Shri Love Kumar

                    Date of Hearing:       07.07.2015
                    Date of Pronouncement: 15.07.2015

                                  ORDER

Per D. Manmohan, V.P.

      This appeal by the assessee-company is directed against the order
dated 14.01.2011 passed by the CIT(A)-19, Mumbai and it pertains to A.Y.
2000-01.

2.     Penalty levied by the AO under section 271(1)(c) of the Act having been
confirmed by the CIT(A), assessee-company is in appeal before the Tribunal
contending, inter alia, that the Tax Authorities erred in rejecting the
evidences produced by the assessee and by drawing conclusions on
surmises and conjectures; Therefore penalty confirmed by the CIT(A) is not
in accordance with law.




3.     The case is adjourned from time to time but none appeared for the
assessee. Finally, on 19.03.2015 the case was adjourned with a direction to
the Registry to send a notice by RPAD. However, none appeared on behalf of
the assessee on 07.07.2015. It may be noticed that the earlier notices sent
to the assessee at the address given in Form No. 36 were returned with the
postal remarks "NOT CLAIMED". Assessee did not choose to furnish the
                                         2                  ITA No. 1403/Mum/2011
                                                           M/s. Dharmik Exim P. Ltd.

correct address. We, therefore, have no other alternative except to dispose of
the appeal exparte, qua the assessee.

4.        It may be noticed that in the instant case the Commissioner of Income
Tax (Appeals), 19, Mumbai was shown as respondent, both in the cause title
as well as in column 11 of Form No. 36, i.e. address to which notice may be
sent to the respondent. Though the same was pointed out to the assessee in
the form of sending a defect notice it was not rectified. As could be noticed
from Rule 13 of Appellate Tribunal Rules, 1963, in an appeal filed by an
assessee under sub-section (1) of section 253, the Assessing Officer
concerned has to be made respondent to the appeal whereas the appeal filed
by the assessee is contrary to rule 13 since the first Appellate Authority was
shown as respondent. Even on merits no material was placed to contradict
the findings of the learned CIT(A). Under these circumstances we are of the
view that the appeal deserves to be dismissed not only on merits but also on
the ground that it is defective.




Order pronounced in the open court on 15th July, 2015.

                    Sd/-                                    Sd/-
               (Sanjay Arora)                         (D. Manmohan)
            Accountant Member                          Vice President

Mumbai, Dated: 15th July, 2015

Copy to:

     1.   The   Appellant
     2.   The   Respondent
     3.   The   CIT(A) ­ 19, Mumbai
     4.   The   CIT­ 9, Mumbai City
     5.   The   DR, "D" Bench, ITAT, Mumbai

                                                        By Order

//True Copy//
                                                     Assistant Registrar
                                             ITAT, Mumbai Benches, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Portal Design Website Design Portal Designing Website Designing Web Design Professional Portal Design Professional Website Design Professional Web Design Portal Design India Website Design India Portal Designing India Website Designing India Web Design India Professional Portal Design India Professional Website Design India Chicago Professional Web Design New York Professional Web Design California Website Design Florida Website Design New Jersey Website Design Britain UK Website Design London Manchester Website Design

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions