Fivebro International Pvt. Ltd, Ahmedabad V. ITO, Ward-2(1)(3), Ahmedabad

ITA 1046/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2671 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I SANDEEP GOSAIN , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER FIVEBRO INTERNATIONAL PVT. LTD. 103, TIRTH BHUMI NR. LAW GARDEN, ELLISBRIDGE, AHMEDABAD PAN: AAACF7550R (APPELLANT) VS THE IT O , WARD - 2 ( 1 )(3 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SANTOSH KARNANI , D . R. ASSESSEE BY: NONE DATE OF HEARING : 05 - 0 3 - 2 020 DATE OF PRONOUNCEMENT : 06 - 03 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT APPE AL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 10, AHMEDABAD ON 2 6 - 02 - 2018 . THE APPEAL WAS LISTED FOR HEARING FIRSTLY ON 31 - 01 - 2020 AND THEREAFTER ON 05 - 03 - 2020. NOTICE OF HEARING WAS SENT BY RPAD. NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS APPEARANCE ON ANY OF THE AFORESAID DATES . THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE GENUINENESS OF CLAIM WITH RELEVANT EVIDENCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOWS THAT ALL THE I T A NO . 1046 / A HD/20 18 A SS ESSMENT YEAR 2014 - 15 I.T.A NO. 1046 /AHD/20 18 A.Y. 2014 - 15 PAGE NO . FIVEBRO INTERNATIONAL PVT. LTD. VS. IT O 2 ISSUES RAISED BY T HE ASSESSEE AND THE SUBMISSION MADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS THE APPEAL FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT O N 06 - 03 - 20 20 SD/ - SD/ - ( S ANDEEP GOSAIN ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 06 /03 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,