Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1876 - AT - Income TaxMiscellaneous Applications dismissed for ex-parte for want of prosecuting these objections - Held that:- It is for assessees to make arrangements for receipt of the notices. In the absence of any compliance to the notices, Miscellaneous Applications again were dismissed ex-parte. Even as seen from the present Miscellaneous Applications, assessees' addresses have changed from Plot No. 80, Road No. 9, Jubilee Hills, Hyderabad to Fortune Monarch Hall, 3rd Floor, # 306, Plot No. 707 – 709, Jubilee Hills, Road No. 36, Hyderabad. Even for the new address now given, no communication has been filed separately. In the absence of any clear indication at what place assessees are functioning at present, It may be difficult for the registry to serve notices on the parties. Unless assessees make arrangements on its own or follow up with the registry, this forum cannot be held responsible for non-service of notices/orders. Considering the sequence of events and the fact that assessees are undergoing lot of disturbances in the business being part of Satyam Group of cases which have been investigated by various authorities and considering the submissions of assessees and facts of the case, we are of the opinion that Miscellaneous Applications filed on 27-07-2011 can be restored by recalling the order dt. 23-09-2011. However, assessee is directed to pay a cost of ₹ 1,000/- per Miscellaneous Application, as there is failure on its part in furnishing the correct addresses. Assessees herein are directed to pay cost of ₹ 1,000/- per each Miscellaneous Application, as per the rules.
|