M/s. Kalpana & Uma Dignostic Nursing Home, Baroda V. The ACIT.,Circle-5, Baroda

ITA 1797/AHD/2008

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2019 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-02-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 21-05-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SURYAVANSHIDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI MAHAVIR SINGH, JM & A.N.PAHUJA, AM ) ITA NO. 1797/AHD/2008 ASSTT. YEAR:- 2003-04 M/S KALPNA & UMA DIAGNOSTIC NURSING HOME, MAHAJAN LANE, RAOPURA, VADODRA [PAN:AABFK6481A] VS ASSISTANT COMMISSIONER OF INCOME-TAX ,CIRCLE-5, BARODA (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI G.S.SURYAVANSHI,DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 22.2.2008 OF THE LD. CIT(A)-V,BARODA, UPHOLDI NG DISALLOWANCE U/S 40A(2)(B) OF THE INCOME-TAX ACT,1961[HEREINAFTER R EFERRED TO AS THE ACT]. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. EVEN WHEN A PPEAL WAS EARLIER ADJOURNED FOR 3.1.2011 ON 8.11.2010 IN THE PRESENCE OF REPRES ENTATIVE OF THE ASSESSEE, NONE APPEARED ON 3.1.2011. IT, THEREFORE, APPEARS T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUM STANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF M ULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LI MINE. 2. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 14.02.2011 SD/- SD/- ( MAHAVIR SINGH) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 14.02.2011 . ITA NO.1797/AHD/2008 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ AC IT , CIRCLE-5,BARODA / THE CIT CONCERNED/ THE CIT(A)-V, VADODRA/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH