Panasonic Energy India Co.Ltd, Baroda V. The Income tax Officer,Ward-4(1), Baroda

ITA 1509/AHD/2010

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9769 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 06-12-2016
• Assessment Year: 2000-2001
• Appeal Filed On: 07-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. A. NO: 1508 & 1509/AHD/2010 (ASSESSMENT YEAR: 1999-2000 & 2000-2001) PANASONIC ENERGY INDIA CO. LTD, G.I.D.C., MAKARPURA, BARODA V/S INCOME TAX OFFICER WARD 4(1), BARODA (APPELLANT) (RESPONDENT) PAN: AAACL 3332 K APPELLANT BY : NONE RESPONDENT BY : SHRI B.L. YADAV, SR. D.R. ( )/ ORDER DATE OF HEARING : 19-06-2014 DATE OF PRONOUNCEMENT : 04 -07-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-III, BARODA DATED 30.12.2009 FOR A.Y. 1999-2000 & 2000-2 001 RESPECTIVELY. 2. ON EARLIER OCCASION, THE HEARING OF APPEAL WAS FIXE D 15-04-2014 AND ON THAT DAY, THAT AT THE REQUEST OF BOTH THE PARTIES A DJOURNMENT WAS GRANTED AND THE NEXT DATE OF HEARING WAS FIXED ON 19.06.201 4 AND INTIMATED AT THAT TIME. ON THE DATE OF HEARING I.E. ON 19-06-201 4 NONE APPEARED ON BEHALF OF ASSESSEE BUT AGAIN AN ADJOURNMENT APPLICA TION WAS MOVED ON ITA NO 1508 & 1509/AHD/2010 . A.Y. 1999-20 00 & 2000- 2001 2 BEHALF OF THE A.R. THE ADJOURNMENT APPLICATION WAS REJECTED AS THE ASSESSEE WAS FULLY AWARE OF THE DATE OF HEARING. WE THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) DISMISS BOTH THE APPE ALS OF THE ASSESSEE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEALS OF ASSESSEE ARE DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON 04 -07- 2014. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT ,AHMEDABAD