SAGUNA MERCANTILE PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD-11(1)(3), MUMBAI

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ITA 2379/MUM/2023Status: HeardITAT Mumbai29 November 2023AY 2014-20152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not appear nor filed an adjournment application despite the cause list being publicly available. Therefore, the appeal was dismissed ex-parte.

What were the facts?

The assessee's appeal for assessment year 2014-15 was listed for hearing. The notice sent to the assessee's address was returned unserved due to insufficient address.

What were the issues?

The primary issue was the non-appearance of the assessee and the unserved notice, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI ABY T. VARKEY, JM & SHRI S RIFAUR RAHMAN, AM

Hearing: 22/11/2023Pronounced: 29/11/2023

O R D E R

PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/(NFAC), Delhi dated 16.12.2022 for the assessment year 2014-15.

2.

At the outset, it is noted that on 10.10.2023 [when the matter was listed for hearing], this Tribunal had directed registry to issue notice of hearing by RPAD to assessee, informing the next date of hearing i.e. 22.11.2023. Pursuant to the same, the registry issued notice (Registered AD) vide dispatch Registered No.2877 dated 12.10.2023 in the address given in Form-36, which was sent by Speed-Post [RM070792111IN] but, it has been returned back unserved by Postal Authorities with noting that ‘insufficient address’. Since the cause list of appeals for hearing has been published in web-site and so, available 2 A.Y. 2014-15 Saguna Mercantile Pvt. Ltd. in public domain, still the assessee/Ld. AR didn’t bother to appear before the Tribunal nor filed any adjournment application, and the notice have been returned back unserved by “Postal Authorities”, therefore, we deem it to dismiss the appeal ex-parte qua the assessee, with the liberty to the assessee to move appropriate application for recall of this order on just cause.

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