Shri Majorsingh U. Pandher, V. The Income tax Officer, Ward-2(2), Baroda

ITA 2190/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5621 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-07-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 09-06-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDANDR
• Assessee Lawyers: JAIMIN GANDHIARS; S N SOPARKAR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD B BENCH (BEFORE S/SHRI MAHAVIR SINGH,JM & A.N.PAHUJA, AM ) ITA NO. 2190/AHD/2008 ASSTT. YEAR:- 2001-02 SHRI MAJORSINGH U PANDHER, NIHALA ROADWAYS,822,GIDC,RANOLI, DISTRICT VADODRA. [PAN:AESPP5989M] VS INCOME-TAX OFFICER WARD-2(2), BARODA (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.N.SOPARKAR & JAIMIN GANDHI,ARS REVENUE BY : SHRI K.MADHUSUDAN,DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 4.3.2008 OF THE LD. CIT(A)-II, BARODA, RAISIN G A NUMBER OF GROUNDS RELATING TO ADDITION OF RS.22,20,426/- ON ACCOUNT OF BOGUS P URCHASES,RS.2,70,000/- ON ACCOUNT OF DIESEL AND OIL EXPENSES AND RS.1,79,500/ - ON ACCOUNT OF PURCHASE OF TYRE/TUBE AND MAINTENANCE EXPENSES. BESIDES, THE AS SESSEE ALSO RAISED GROUNDS RELATING TO DISALLOWANCE OF RS. 70,000/- ON ACCOUN T OF SALARY/WAGES,RS. 4,000/- FOR MISCELLANEOUS EXPENSES, RS. 6,000/- FOR OFFICE EXPENSES , RS. 10,000/- OUT OF TELEPHONE EXPENSES AND RS.65,051/- ON ACCOUNT OF IN TEREST, EVEN WHEN THESE GROUNDS WERE NOT PRESSED BEFORE THE LD. CIT(A) AS ALSO FOR LEVY OF INTEREST U/S 234A/B/C/D OF THE ACT AND INITIATION OF PENALTY PRO CEEDINGS U/S 271(1)(C) OF THE ACT. 2. AT THE OUTSET, THE LD. AR ON BEHALF OF TH E ASSESSEE SUBMITTED A LETTER DATED 12.3.2010 SIGNED BY THE ASSESSEE AS PROP. OF NIHALA ROADWAYS, SEEKING PERMISSION TO WITHDRAW THE APPEAL. THE LD. AR POI NTED OUT THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEAL WHILE THE LD. DR DID N OT RAISE ANY OBJECTION. IN THESE CIRCUMSTANCES, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO. 2190/AHD/2008 2 3. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 13.07.2010 SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 13.07.2010 . COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO WARD-2(2),BARODA / THE CIT/ THE C IT(A)-II,BARODA/ DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH