Cosmic Drugs & Chemicals Pvt. Ltd., Baroda V. The DCIT,Cen. Circle-1(1), Baroda

ITA 1959/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89233 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 08-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD , M MM MH HH H BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA. NOS. 1958 & 1959/AHD/2011 (ASSESSMENT YEARS:2005-06 & 2007-08) COSMIC DRUG & CHEMICALS PVT. LTD. S. NO.248, AT & POST RANIA SANKARDA BHADARVA ROAD, TALUKA SAVLI, DIST - BARODA APPELLANT VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BARODA RESPONDENT PAN: AABCC0267D /BY APPELLANT : NONE /BY RESPONDENT : SMT. SONIA KUMAR, SR. D.R. !' /DATE OF HEARING : 20.04.2015 #$% !' /DATE OF PRONOUNCEMENT : 22.04.2015 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THESE TWO APPEALS HAVE BEEN FILED BY ASSESSEE AGAIN ST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS)- I, BARODA, DATED 24.05.2011 FOR A.Y. 2005-06 AND 25.05.2011 FO R A.Y. 2007-08. ITA NOS. 1958 & 1959/AHD/11 A.Y. 05-06 & 07-08 [COSMIC DRUGS & CHEMICALS PVT. LTD. VS. DCIT] PAGE 2 2. AT THE OUTSET, IT IS SEEN FROM THE RECORDS THAT NOTICE HAS BEEN ISSUED TO THE ASSESSEE ON 03.03.2015 HOWEVER, ON THE DATE OF HEARING I.E. 20.04.2015 NONE APPEARED ON BE HALF OF ASSESSEE NOR FILED ANY ADJOURNMENT PETITION. THIS SHOWS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APP EALS. 2.1 IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS, AND ACCORD INGLY, FOLLOWING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THESE APPEALS FILED BY ASSESSEE FO R WANT OF PROSECUTION. 3. IN THE RESULT, BOTH APPEALS FILED BY ASSESSEE AR E DISMISSED FOR NON PROSECUTION. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF APRIL, 2015. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 22/04/2015 TRUE COPY S.K.SINHA & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,