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Thirty Second Street Music Recording ... vs Assessee

Income Tax Appellate Tribunal22 April 2015

Ratio decidendi

The rule this decision rests on

The appeal is dismissed in limine as unadmitted because the defects pointed out by the Registry in the memo of appeal (incorrect respondent in Form No. 36, wrongly filled Column 2, and unfilled Column 11) have not been rectified, and the defective appeal therefore cannot be admitted.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

आयकर अपील य अ धकरण, मुंबई यायपीठ "ई" मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL" E" BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) सव ी बी.आर.बा करन, लेखा सद य एवं अ मत शु ला, या यक सद य के सम

आयकर अपील सं./I.T.A. No.8601/Mum/2011 ( नधारण वष / Assessment Year :2007-08)

Thirty Second Street Music बनाम/ Asstt. Commissioner of Income Recording Studios Pvt Ltd., Vs. Tax, 34, Vasundhara, Mumbai.

Bhulabhai Desai Road, Mumbai-400026 (अपीलाथ /Appellant) .. ( यथ / Respondent)

थायी ले ख ा सं . /जीआइआर सं . /PAN/GIR No. :AABCT4520E

अपीलाथ ओर से / Assessees by None यथ क ओर से/Revenue by Shri N V Nadkarni

सुनवाई क तार ख / Date of Hearing : 22.4.2015 घोषणा क तार ख /Date of Pronouncement : 22. 4.2015

आदे श / O R D E R

PER B.R. BASKARAN (AM)

The assessee has filed this appeal challenging the order dated 18.10.2011 passed by Ld CIT(A)-3, Mumbai and it relates to the assessment year 2007-08.

2. None appeared on behalf of the assessee though the notice of hearing was sent by registered post and the postal acknowledgement was also received from the postal department. Hence we proceed to dispose of the appeal ex-parte, without the presence of the assessee.

2 I T A N o . 8 6 0 1 / Mu m / 2 0 1 1

3. We notice that the Registry has pointed out following defects in the appeal memo filed by the assessee.

(a) Respondent not shown correctly in Form No.36

(b) Col. No.2 wrongly filled by appellant

(c) Col. No.11 not filled by the appellant in Form No.36.

Though the assessee had filed the appeal way back in October, 2012, the above said defects have not been rectified so far. The case was also posted for hearing several times and none appeared on behalf of the assessee on all occasions. Since the defects pointed out by the Registry have not been rectified so far, this appeal becomes defective and hence the same cannot be admitted. Accordingly we dismiss the appeal in limine as unadmitted.

4. In the result, the appeal filed by the assessee is dismissed.

The above order was pronounced in the open court on 22nd Apr, 2015.

घोषणा खल ु े यायालय म दनांकः22nd Apr, 2015 को क गई ।

Sd sd (अ मत शु ला / AMIT SHUKLA) (बी.आर.बा करन / B.R. BASKARAN) या यक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER

मुंबई Mumbai: 22nd Apr,2015.

व. न.स./ SRL , Sr. PS

आदे श क त ल प अ े षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. आयकर आयु त(अपील) / The CIT(A)- concerned

4. आयकर आयु त / CIT concerned

5. वभागीय त न ध, आयकर अपील य अ धकरण, मुंबई / DR, ITAT, Mumbai concerned

6. गाड फाईल / Guard file.

आदे शानुसार/ BY ORDER, True copy 3 I T A N o . 8 6 0 1 / Mu m / 2 0 1 1

सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ धकरण, मुंबई /ITAT, Mumbai

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