KUSHAL SOFTWARE LTD ( NEW NAME OCTANT INTERACTIVE TECHNOLOGIES LTD)

IN THE INCOME TAX APPELLATE TRIBUNAL

"A" Bench, Mumbai

Before Shri D. Manmohan, Vice President and Shri P.M. Jagtap, Accountant Member

MA No. 26/Mum/2013

(Arising out of ITA No. 173/Mum/2010) (Assessment Year:2006-07)

M/s. Kushal SoftwareLtd.                                 Income Tax Officer - 4(2)(4)

187, Dr. Viegas Street,2nd Floor, Office No. 8, Bldg, Krishan Villa, Near Varetto High School,

Chira Bazar, Mumbai 400002

                                                                               Vs.

                                                                           Mumbai

PAN - AACCK0438R

Appellant                                                      Respondent

Appellant by:           None  Respondent by:      Shri SanjeevJain

Date of Hearing:                    04.04.2014 Date of Pronouncement: 04.04.2014

O R D E R

Per D. Manmohan, V.P.

By  this  miscellaneous  application  the  assessee  seeks  recall  of  the exparte order passedby ITAT on 01.12.2010.

2.           As per the law at the relevant point of time the ITAT “A” Bench, Mumbai dismissedthe appeal on the ground that the assesseeis not interested in prosecuting the appeal. Though the case was adjourned from time to time none appearedon behalf of the assessee. On 21.01.2013 the assessee moved a miscellaneous application, i.e. after a gap of more than two years, that due to change of address the assessee could not be present in the court and hence there is sufficient cause for non-appearance. However, the current addressis not mentioned in the petitionfiled before us. An affidavit was filed alongwithCertificate of Incorporation issued by the Ministry of Corporate Affairs to show  that the name of the company is changed to Octant Interactive Technologies Ltd. and the new address of the company was mentioned.The Registry issued noticesby RPAD to the new

2                                      MA No. 26/Mum/2013

M/s. Kushal Software Ltd.

address as well as to the old address, both returned unserved,which shows that the assessee is not seriousin prosecuting the appeal.In fact, when there is change of address, as per the new procedure, i.e. Rule 9A, fresh Form36 has to be filed but the assessee has not even filed fresh Form 36. Under thesecircumstances the appealdeserves to be dismissed as unadmitted. Even otherwise,though the assesseehas raised several issues, no evidence,whatsoever, was furnished before us to contradict the findings of the CIT(A). Thus, both on technical aspectsas well as on merits the assessee has not made out a case. Under these circumstances we are of the view that recalling of the order dated 1stDecember, 2010 does not serve any purpose. Accordingly the miscellaneous application filed by the assessee is dismissed.

Order pronounced in the open court on 04th April, 2014.

Sd/-                                                                     Sd/-

(P.M. Jagtap)                                                (D. Manmohan) Accountant Member                                                                  Vice President

Mumbai, Dated: 4th April, 2014

Copy to:

1.    The Appellant

2.    The Respondent

3.    The CIT(A) – 8,  Mumbai

4.    The CIT– 4, Mumbai City

5.    The DR, “A” Bench, ITAT, Mumbai

By Order

//True Copy//

n.p.

Assistant Registrar ITAT, Mumbai Benches, Mumbai