Ashish Construction, Palanpur V. The Income tax Officer,Ward-1, Palanpur

ITA 195/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5760 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 11-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.S.SAINI, ACCOUNTANT MEMBER DATE OF HEARING :12-7-10 DRAFTED ON: 12 -7-10 ITA NO.195 /AHD/2008 ASSESSMENT YEAR :2004-05 M/S. ASHISH CONSTRUCTION NR. AMBERKUWA JAIN SOCIETY, RAJGADHI, PALANPUR. VS. THE INCOME TAX OFFICER, WARD-1, SHRI HARI COMPLEX, ABU ROAD HIGHWAY, PALANPUR. PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI R.K. DHANESTA, D.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-XV , AH MEDABAD DATED 15-11-2007 2. NOTICE OF HEARING WAS SENT ON 07.06.2010 TO THE ASSESSEE BY REGISTERED POST WITH A.D. AT THE ADDRESS STATED IN FORM NO.36 OF THE APPEAL MEMO WHICH WAS FILED ON 11.01.2008, AND THE SAME WAS SERVED ON THE ASSESSEE ON 10-6-2010 AS EVIDENCE BY THE ACKNOWLEDGEMENT CARD OF THE POST OFFICE PLACE ON RE CORD.THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN CONTESTIN G THIS APPEAL. - 2 - THEREFORE, FOLLOWING THE DECISION OF THE HON'BLE MA DHYA PRADESH HIGH COURT DECISION IN THE CASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF MULTIPLAN INDIA PVT. LTD. 38 ITD 320, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 12 TH DAY OF JULY 2010. SD/- SD/- (BHAVNESH SAINI) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; ON THIS 12TH DAY OF JULY, 2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 12-7-2010 ----------- -------- 2. DRAFT PLACED BEFORE AUTHORITY 12-7-2010 --- ---------------- 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 12-7-2010 12-7-2010 4. DRAFT DISCUSSED/APPROVED 12-7-2010 12- 7-2010 JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 12-7-2010 1 2-7-2010 6. KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK ---------------- --- ----------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------