DCIT, CIRCLE -8, KOLKATA, KOLKATA vs. M/S ORIENT COPPER INDUSTRIES LTD., KOLKATA

PDF · subscribers
ITA 725/KOL/2012Status: DisposedITAT Kolkata29 January 2016AY 2005-063 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed in the name of a non-existent assessee is not maintainable. Consequently, the Revenue's appeal was dismissed in limine. The assessee's cross-objection was also dismissed as it became infructuous.

What were the facts?

The Revenue filed an appeal against an order concerning assessment year 2005-06. The assessee company, M/s. Orient Copper Industries Limited, had merged with another company in 2010 and was no longer in existence. The Revenue failed to file a revised appeal form to reflect this change despite multiple opportunities.

What were the issues?

The primary issue was the maintainability of an appeal filed by the Revenue in the name of a company that had ceased to exist due to a merger. The secondary issue was the fate of the assessee's cross-objection following the dismissal of the main appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Heard together (2 matters)

C.O. No. 92/KOL/2012
ITA No. 725/KOL/2012

Read from the judgment's own cause title. This page is filed under one of them.

Date of concluding the hearing : January 07, 2016 Date of pronouncing the order : January 29, 2016

O R D E R Per Shri P.M. Jagtap:- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-VIII, Kolkata dated 27.02.2012 for ./2012 Assessment year: 2005-2006 & C.O. No. 92/KOL/2012 (in Assessment year: 2005-2006 Page 2 of 3 the assessment year 2005-06 and the same is being disposed of along with Cross Objection filed by the assessee being C.O. No. 92/KOL/2012.

2.

As noted, at the outset, this appeal is filed by the Revenue in the name of M/s. Orient Copper Industries Limited, a Company which is not in existence having already been merged with M/s. Gembel Trade Enterprises Limited on 01.04.2010. In this regard, the Revenue has failed to file a revised Form No. 36 even after giving sufficient opportunity to do so. On the last date of hearing fixed on 06.11.2015, a final opportunity was given to the ld. D.R. to file the revised Form No. 36 making it clear that if he fails to do so by the next date of hearing, i.e. 07.01.2016, adverse view in the matter would be taken and the appeal of the Revenue would be dismissed. The Revenue, however, has failed to file the revised Form even by 07.01.2016, i.e. today. We, therefore, treat this appeal filed in the case of non-existent assessee as not maintainable and dismiss the same in limine.

3.

The Cross Objection filed by the assessee has become infructuous as a result of dismissal of the corresponding appeal of the Revenue, as agreed even by the ld. Counsel for the assessee, the same is also dismissed.

4.

In the result, the appeal of the Revenue as well as the Cross objection of the assessee both are dismissed. Order pronounced in the open Court on January 29, 2016. Sd/- Sd/-

(S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Accountant Member Kolkata, the 29th day of January, 2016 ./2012 Assessment year: 2005-2006 & C.O. No. 92/KOL/2012 (in Assessment year: 2005-2006 Page 3 of 3 Copies to : (1) Deputy Commissioner of Income Tax, Circle-8, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069

(2) M/s. Orient Copper Industries Limited, 113, Park Street, Kolkata-700 016

(3) Commissioner of Income-tax (Appeals)-VIII, Kolkata (4) Commissioner of Income Tax, Kolkata (5) The Departmental Representative

Recent GST High Court judgments

Search GST case law →