ACIT CIR 13(3), MUMBAI v. MOIN YUSUF KHAN, MUMBAI

ITA 3643/MUM/2010 | 2006-2007
Pronouncement Date: 30-03-2012 | Result: Dismissed

Appeal Details

RSA Number 364319914 RSA 2010
Assessee PAN AGCPK6924H
Bench Mumbai
Appeal Number ITA 3643/MUM/2010
Duration Of Justice 1 year(s) 10 month(s) 23 day(s)
Appellant ACIT CIR 13(3), MUMBAI
Respondent MOIN YUSUF KHAN, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-03-2012
Date Of Final Hearing 26-03-2012
Next Hearing Date 26-03-2012
Assessment Year 2006-2007
Appeal Filed On 07-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B BENCH BEFORE SHRI D.MANMOHAN(VICE PRESIDENT) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) ITA NO.3643 /MUM/2010 ASSESSMENT YEAR: 2006-07 ASST. COMMISSIONER OF INCOME TAX CIRCLE 13(3) AAYAKAR BHAVAN M.K.ROAD MUMBAI-400 020 SHRI MOIN YUSUF KHAN 37 KARIM MISTRY BLDG. R.NO.40 3 RD FLOOR TANTANPURA STREET MUMBAI-09. PA NO.AGCPK 6924 H (APPELLANT) VS. (RESPONDENT) APPELLANT BY : MR P.C.MAURYA RESPONDENT BY: NONE DATE OF HEARING: 26.3.2012 DATE OF PRONOUNCEMENT: 30. 3.2012 ORDER PER RAJENDRA AM: THIS IS AN APPEAL FILED AT THE INSTANCE OF THE ASS ESSING OFFICER. 2. THE APPEAL WAS POSTED FOR HEARING ON 18.5.2011. NOTICE WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO.36 WHICH WAS RETURNED UNSERVED WITH THE POSTAL REMARKS NOT KNOWN. AGAIN ON TWO OCCASIONS NOTICES WERE SENT TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE AT THE ADDRESS GIVEN BY THE REVENUE BUT ALL THE NOTICES WERE RETURNED UNSERVED. ON 27. 7.2011 A DIRECTION WAS GIVEN BY THE BENCH TO SEND THE NOTICE THROUGH THE DEPARTMENT. T HE LD D.R. SUBMITTED THAT THE ITI VISITED THE LAST KNOWN ADDRESS TO FIND THAT THERE I S NO SUCH PERSON RESIDING AT THAT PLACE AND THE NEW ADDRESS IS NOT KNOWN TO THE REVENUE. U NDER THESE CIRCUMSTANCES NO USEFUL PURPOSE WILL BE SERVED BY KEEPING THE MATTER PENDING. 3. UNDER THE LAW IT IS THE DUTY OF THE REVENUE TO F URNISH THE CORRECT ADDRESS OF THE RESPONDENT IN FORM NO.36 AND IT HAS TO BE ENSURED T HAT NOTICE IS SERVED UPON THE ASSESSEE AS PER THE PROCEDURE PRESCRIBED THEREIN. SINCE THE LD D.R. HAS NOT FURNISHED PROOF OF SERVICE OF NOTICE WE HEREBY DISMISS THE A PPEAL AS UNADMITTED. ITA NO.3643 /MUM/2010 ASSESSMENT YEAR: 2006-07 2 4. HOWEVER THE REVENUE IS FREE TO MOVE A MISCELLAN EOUS APPLICATION FOR RESTORATION OF THE APPEAL IF ASSESSES ADDRESS IS IDENTIFIED AN D PROPER SERVICE IS AFFECTED WITH REGARD TO THE MISCELLANEOUS APPLICATION FILED BY THEM. W ITH THESE OBSERVATIONS AS PRONOUNCED IN THE OPEN COURT THE APPEAL FILED BY T HE REVENUE IS DISMISSED AS UNADMITTED. 5. IN THE RESULT APPEAL FILED BY THE REVENUE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON 30 TH MARCH 2012 SD/- SD/- (D.MANMOHAN) (R AJENDRA) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI DATED 30 TH MARCH 2012 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) XXVII MUM BAI 4. COMMISSIONER OF INCOME TAX CITY-3 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH B MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI