D.b. Income Tax Appeal v. M/S Lustre Tiles Ltd, A-65-66, Riico Industrial Area, Bhiwadi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 8 / 2007Commissioner Of Income Tax, Alwar. ----Appellant Versus M/S Lustre Tiles Ltd, A-65-66, RIICO Industrial Area, Bhiwadi. ----Respondent _____________________________________________________ For Appellant(s) : Ms. Parinitoo Jain. For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGHOrder 08/08/2017 1Time and again we have granted time to do the needful the letter dated 04.08.2017 written to the counsel for the appellantreads as under:- ““Govt. Of India Office of the Asstt. Commissioner of Income-Tax Circle-2, Alwar 22, Moti Dungri Alwar-301001(Raj.) No. ACIT/CIR-2/ALW/LTL/2017-18/347Dated:04.08.2017 To, Smt. Parinitoo Jain, Senior Standing Counsel, 52/4, Anand Shri Marg, Shipra Path, Mansarovar, Jaipur. Madam, Sub:- D.B. ITA No. 08/2017 in the case of CIT Vs. M/s Lustre Tiles Ltd., A-65-66, RIICO Industrial Area, Bhiwadi, Alwar-Service of dasti notice-reg. Kindly refer to the above cited subject. 2. In this connection, it is submitted that an Inspector attachedwith this office was deputed to serve the notice issued by theHon'ble Rajasthan high Court to M/s Lustre Tiles Limited, A-65-66,RIICO Industrial Area, Bhiwadi. As per Inspector's Report, the Inspector visited the saidpremise to serve the notice but notice could not be served to thecompany M/s Lustre Tiles Limited as the company has sold out theabove property to M/s Jaquar & Company Pvt. Ltd. And no one isaware about the new address of the assessee company. 3. It is also submitted that the aforesaid company has filed its lastreturn of income in this office for A.Y. 2008-09 only. As per whichthe address of the assessee company is the same as A-65-66,RIICO Industrial Area, Bhiwadi. Hence, no latest address of theassessee company could be found to serve the notice of theHon'ble High Court. 4. Further, a letter is being written to the Registrar of Company,Jaipur in the above case for providing a latest address of theassessee company as per latest annual return filed before the ROCso that the assessee company could be traced out. 5. Under the circumstances, a request before the Hon'ble HighCourt may be made to grant some time of atleast 2-3 months andissue the fresh notice so that the latest address of the assesseecompany could be found to serve the fresh notice of the Hon'bleHigh Court. 6. Sh. Leela Ram, Notice Server is deputed to return the Noticealongwith enclosure by hand. (K.N. Barad) Asstt. Commissioner of Income Tax. Circle-2, Alwar. Copy to: 1. The Pr. Commissioner of Income Tax, Alwar in compliance to letter No. 832 dated 03.08.2017. 2. The Jt. Commissioner of Income Tax, Range-2, Alwar in compliance to letter No. 966 dated 04.08.2017. Asstt. Commissioner of Income Tax, Circle-2, Alwar” 2.The matter is of 2007. The issue which has been admitted by this court vide order dated 09.02.2017 which reads as under:- “Whether on the facts and circumstances of the caseand in law the Tribunal was justified in directing theAssessing Officer to allow the application file u/s. 154along with the claim of outstanding interestspecifically when the claim cannot be allowed as perthe provisions of Section 43b?” 3.We decline any further time to do the needful. 4.The appeal stands dismissed in default. However, if therestoration application is filed within 30 days the appeal may berestored without issuing notice to the other side. (INDERJEET SINGH),J. (K.S. JHAVERI),J. Bmg/76