KUSHAL SOFTWARE LTD ( NEW NAME OCTANT INTERACTIVE TECHNOLOGIES LTD), v. ITO 4(2)(4),

MA 26/MUM/2013 | 2006-2007
Pronouncement Date: 04-04-2014 | Result: Dismissed

Appeal Details

RSA Number 2619924 RSA 2013
Assessee PAN AACCK0438R
Bench Mumbai
Appeal Number MA 26/MUM/2013
Duration Of Justice 1 year(s) 2 month(s) 13 day(s)
Appellant KUSHAL SOFTWARE LTD ( NEW NAME OCTANT INTERACTIVE TECHNOLOGIES LTD),
Respondent ITO 4(2)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 04-04-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 04-04-2014
Date Of Final Hearing 27-12-2013
Next Hearing Date 27-12-2013
Assessment Year 2006-2007
Appeal Filed On 21-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH MUMBAI BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI P.M. JAGTAP ACCOUNTANT MEMBER MA NO. 26/MUM/2013 (ARISING OUT OF ITA NO. 173/MUM/2010) (ASSESSMENT YEAR: 2006-07) M/S. KUSHAL SOFTWARE LTD. INCOME TAX OFFICER - 4( 2)(4) 187 DR. VIEGAS STREET 2ND FLOOR OFFICE NO. 8 BLDG KRISHAN VILLA NEAR VARETTO HIGH SCHOOL CHIRA BAZAR MUMBAI 400002 VS. MUMBAI PAN - AACCK0438R APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI SANJEEV JAIN DATE OF HEARING: 04.04.2014 DATE OF PRONOUNCEMENT: 04.04.2014 O R D E R PER D. MANMOHAN V.P. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEK S RECALL OF THE EXPARTE ORDER PASSED BY ITAT ON 01.12.2010. 2. AS PER THE LAW AT THE RELEVANT POINT OF TIME THE IT AT A BENCH MUMBAI DISMISSED THE APPEAL ON THE GROUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THOUGH THE CA SE WAS ADJOURNED FROM TIME TO TIME NONE APPEARED ON BEHALF OF THE ASSESSE E. ON 21.01.2013 THE ASSESSEE MOVED A MISCELLANEOUS APPLICATION I.E. AF TER A GAP OF MORE THAN TWO YEARS THAT DUE TO CHANGE OF ADDRESS THE ASSESS EE COULD NOT BE PRESENT IN THE COURT AND HENCE THERE IS SUFFICIENT CAUSE FO R NON-APPEARANCE. HOWEVER THE CURRENT ADDRESS IS NOT MENTIONED IN TH E PETITION FILED BEFORE US. AN AFFIDAVIT WAS FILED ALONGWITH CERTIFICATE OF INCORPORATION ISSUED BY THE MINISTRY OF CORPORATE AFFAIRS TO SHOW THAT THE NAME OF THE COMPANY IS CHANGED TO OCTANT INTERACTIVE TECHNOLOGIES LTD. AND THE NEW ADDRESS OF THE COMPANY WAS MENTIONED. THE REGISTRY ISSUED NOTICES BY RPAD TO THE NEW MA NO. 26/MUM/2013 M/S. KUSHAL SOFTWARE LTD. 2 ADDRESS AS WELL AS TO THE OLD ADDRESS BOTH RETURNE D UNSERVED WHICH SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PROSECUTING THE APPEAL. IN FACT WHEN THERE IS CHANGE OF ADDRESS AS PER THE NEW PROCEDUR E I.E. RULE 9A FRESH FORM 36 HAS TO BE FILED BUT THE ASSESSEE HAS NOT EV EN FILED FRESH FORM 36. UNDER THESE CIRCUMSTANCES THE APPEAL DESERVES TO BE DISMISSED AS UNADMITTED. EVEN OTHERWISE THOUGH THE ASSESSEE HAS RAISED SEVERAL ISSUES NO EVIDENCE WHATSOEVER WAS FURNISHED BEFORE US TO CONTRADICT THE FINDINGS OF THE CIT(A). THUS BOTH ON TECHNICAL ASPECTS AS W ELL AS ON MERITS THE ASSESSEE HAS NOT MADE OUT A CASE. UNDER THESE CIRCU MSTANCES WE ARE OF THE VIEW THAT RECALLING OF THE ORDER DATED 1 ST DECEMBER 2010 DOES NOT SERVE ANY PURPOSE. ACCORDINGLY THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH APRIL 2014. SD/- SD/- (P.M. JAGTAP) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI DATED: 4 TH APRIL 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 8 MUMBAI 4. THE CIT 4 MUMBAI CITY 5. THE DR A BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.