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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
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.
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.
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.
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