Gabani Polyster Pvt.Ltd., Surat V. The Income tax Officer, Ward-1(2), Surat

ITA 2301/AHD/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67960 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-11-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 09-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS SRDR

Judgement Text

S , , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER #./ I.T.A. NO.2301/AHD/2010 ( ( ')( ( ')( ( ')( ( ')( / / / / ASSESSMENT YEAR : 2005-06) GABANI POLYESTER PVT.LTD. A-11, PATEL INDUSTRIAL ESTATE BAMBAWADI, KATARGAM SURAT / VS. THE ITO WARD-1(2) SURAT !* #./+, #./ PAN/GIR NO. : AAACG 8686 K ( *- / // / APPELLANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPELLANT BY : -NONE- ./*- 1 0 / RESPONDENT BY : SHRI K.C. MATHEWS, SR.D.R. $'2 1 & / / / / DATE OF HEARING : 21/11/2013 34) 1 & / DATE OF PRONOUNCEMENT : 22/11/2013 5 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-I, SURAT (CIT(A) FOR SHORT) DATED 15/06/2010 PERTAINING TO ASSESSMENT YEAR (AY) 2005-06. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPE AL:- (1) ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND AS P ER LAW, THE LEARNED CIT(A) ERRED IN CONFIRMING LEVY OF PENALTY U/S.271(1)(C) IN RESPECT OF ADDITION MADE U/S.68 OF THE ACT. (2) THE APPELLANT SUBMITS THAT APART FROM THE REFERRING TO VARIOUS DIRECT JUDICIAL PRONOUNCEMENTS RELIED ON BY ASSESSE E, THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN NOT DE ALING WITH ITA NO.2301/AHD /2010 GABANI POLYESTER PVT.LTD. VS. ITO ASST.YEAR 2005-06 - 2 - THEM AND MERELY CONFIRMED PENALTY ON THE BASIS OF C ONFIRMATION OF ADDITION IN QUANTUM PROCEEDINGS. (3) THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR VARY AN Y OF THE GROUNDS OF APPEAL. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 13/8/2013 AND 25/09/2013 ALSO ASSESSEE DID NOT APPEAR. LAST N OTICE HAS BEEN ISSUED ON 03/10/2013 FIXING THE DATE OF HEARING ON 21/11/2013 AND SERVED UPON THE ASSESSEE ON 08/10/2103 (AD ON RECORD). ON THE DATE OF HEARING , NO ONE HAS APPEARED FROM THE SIDE OF APPELLANT-ASSESSEE. UNDE R THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL SINCE T HE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/11/2013 8.., '.../ T.C. NAIR, SR. PS ITA NO.2301/AHD /2010 GABANI POLYESTER PVT.LTD. VS. ITO ASST.YEAR 2005-06 - 3 - 5 1 .&9 :9)& 5 1 .&9 :9)& 5 1 .&9 :9)& 5 1 .&9 :9)&/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. ## & $; / CONCERNED CIT 4. $;() / THE CIT(A)-I, SURAT 5. 9'%< .& , , / DR, ITAT, AHMEDABAD 6. <( =2 / GUARD FILE. 5$ 5$ 5$ 5$ / BY ORDER, /9& .& //TRUE COPY // > >> >/ // / #+ #+ #+ #+ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 21.11.13(VERBATIM) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.11.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 22.11.13. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.11.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER