TRICOM INDIA LTD,MUMBAI vs. ITO 8(3)(3), MUMBAI

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ITA 7445/MUM/2014Status: DisposedITAT Mumbai29 August 2022AY 2009-103 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 dismissed the appeal as not maintainable due to the non-joinder of a necessary party and the absence of the assessee's representative. The appeal was also rendered defective due to non-payment of tax on returned income.

What were the facts?

The assessee company is under liquidation with an Official Liquidator appointed. The appeal was dismissed as not maintainable because the Official Liquidator did not appear, and a necessary party was not joined. Additionally, the assessee had not paid tax on the returned income.

What were the issues?

Whether the appeal is maintainable in the absence of a necessary party and due to non-payment of tax on returned income.

Which sections of the Income-tax Act were involved?

Section 249(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “ J”, MUMBAI

Hearing: 18/08/2022Pronounced: 29/08/2022

आयकर अपील�य अ�धकरण मुंबई पीठ “ जे ” �ी �वकास अव�थी, �या�यक सद�य एवं �ी एस. �रफौर रहमान, लेखा सद�य के सम� IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.7445/मुं/2014 (�न.व. 2009-10) (A.Y.2009-10) Tricom India Limited. Gandhi Estate, A.K.Road, Safed Pool, Sakinaka, Andheri-Kurla Road, Mumbai 400 072. PAN: AAACT-2807-R ...... अपीलाथ� /Appellant बनाम Vs. ITO-8(3)(3), 202, 2ND Floor, Aaykar Bhavan, MK Road, Mumbai 400 020. ..... ��तवाद�/Respondent अपीलाथ� �वारा/ Appellant by : None ��तवाद� �वारा/Respondent by : Shri Samuel Pitta सुनवाई क� �त�थ/ Date of hearing : 18/08/2022 घोषणा क� �त�थ/ Date of pronouncement : 29/08/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-15, Mumbai [in short ‘the CIT(A)] dated 16/09/2014.

2.

From the perusal of appeal file it emanate that the assessee company is under liquidation and Official Liquidator has been appointed. The notice of hearing fixed for 06/02/2020 was served on official Liquidator through the office of Departmental Representative. Despite service of notice none appeared to represent assessee from the office of Official Liquidator, No fresh Form-36 is filed either. The present appeal is not maintainable in the absence of non-joinder of necessary party. Hence, the same is dismissed as not maintainable.

3.

A perusal of the impugned order further shows that the assessee has not paid tax on the returned income. The CIT(A) has dismissed the appeal of assessee in the light of the provisions of section 249(4) of the Income Tax Act, 1961 [in short ‘the Act’]. No material is available before us to show that the assessee has paid the tax due on the income returned. In the absence of payment of tax on the returned income the appeal is rendered defective.

4.

Liberty is given to revive the appeal within a reasonable time subject to filing of revised Form-36 and compliance of the provisions of section 249(4) of the Act.

5.

In the result, appeal by assessee is dismissed.

Order pronounced in the open court on Monday the 29th day of August, 2022.

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