Banian & Berry Bearing Pvt. Ltd., Ahmedabad V. The Income tax Officer,Ward-1(2), Ahmedabad

ITA 1749/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1830 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 28-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI T K SHARMA,JM & SHRI A N PAHUJA,AM ITA NOS.1749, 1750 & 1751/AHD/2009 (ASSESSMENT YEARS:-2001-02, 2003-04 & 2004-05) BANIAN & BERRY BEARINGS P. LTD., 1005, SAMUNDRA ANNEXE, OFF. C.G. ROAD, NAVRANGPURA, AHMEDABAD V/S INCOME-TAX OFFICER, WARD- 1(2),AHMEDABAD PAN: AABCB 2239 A [APPELLANT] [RESPONDENT] ASSESSEE BY :- NONE REVENUE BY:- SHRI R K DHANESTA, DR O R D E R PER BENCH: THESE THREE APPEALS BY THE ASSESSEE DIRECTED AGAIN ST THREE SEPARATE ORDERS DATED 28-01-2009, 30-01-2009 AND 29 -01-2009 OF THE LD. CIT(APPEALS)-VI, AHMEDABAD FOR THE ASSESSMENT YEARS 2001-02, 2003-04 AND 2004-05 RESPECTIVELY, RAISE SIMILAR GROUNDS RELATIN G TO REOPENING OF THE RESPECTIVE ASSESSMENTS AND CLAIM FOR DEPRECIATION ON BUILDING. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THESE APPEALS WERE CALLED FOR HEA RING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED , EVEN WHEN REPRESENTATIVE O F THE ASSESSEE WAS SPECIFICALLY TOLD ON 21.3.2011 ABOUT THE TODAYS HE ARING. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE SE APPEALS. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THESE APPE ALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. 2. IN THE RESULT, THESE THREE APPEALS ARE DISMISS ED. ORDER PRONOUNCED IN THE COURT TODAY ON 22-03-2011 SD/- SD/- (T K SHARMA) JUDICIAL MEMBER (A N PAHUJA) ACCOUNTANT MEMBER DATE : 22-03-2011 COPY OF THE ORDER FORWARDED TO: ITA NOS.1749, 1750 & 1751/AHD/2009 2 1. BANIAN & BERRY BEARINGS P. LTD., 1005, SAMUNDRA ANNEXE, OFF. C.G. ROAD, NAVRANGPURA, AHMEDABAD 2. INCOME-TAX OFFICER, WARD-1(2), AHMEDABAD 3. CIT CONCERNED 4. CIT(A)-VI, AHMEDABAD 5. DR, ITAT, AHMEDABAD BENCH-A, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD