M/s Anahdra Pradesh Micro Irrigation Project, Visakhapatnam V. The ACIT Cir-6(1) Visakhapatnam, Visakhapatnam

ITA 244/VIZ/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56825 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 18-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TH L PETER
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.244/VIZ/2011 AP MICRO IRRIGATION PROJECT, VSKP IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO . 244 /VIZAG/ 20 11 ASSESSMENT YEAR : 2009 - 10 ANDHRA PRADESH MIC RO IRRIGATION PROJECT VISAKHAPATNAM VS. ACIT, CIRCLE - 6(1) VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO. VPNPO 1252G APPELLANT BY: N O N E RESPONDENT BY: SHRI TH.L. PETER, CIT(DR) DATE OF HEAR I NG: 22.08.2011 DATE OF PRONOUNCEMENT: 05.09.2011 ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT(A) ON DIFFERENT GROUNDS. THIS APPEAL CA ME UP FOR HEARING ON 22.8.2011 BUT NONE APPEARED ON BEHALF OF THE ASSESS EES. 2. FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND TH AT NOTICE OF HEARING WAS DULY ISSUED UPON THE ASSESSEES AND DESPITE SERV ICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEES. WE THEREFORE HAD NO OTHER OPTION EXCEPT TO HEAR THE APPEAL EX-PARTE AND ACCORDINGLY THE REVENUE WAS HEARD. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT(A) ON THE IMPUGNED ISSUES AND WE FIND THAT CIT(A) HAS ADJUDICATED ALL THE ISS UES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE C IT(A), WE CONFIRM THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEES IS DISMISSED . PR ONOUNCED IN THE OPEN COURT ON 05.09.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 05 TH SEPTEMBER, 2011 ITA NO.244/VIZ/2011 AP MICRO IRRIGATION PROJECT, VSKP 2 COPY TO 1 THE PROJECT DIREC TOR, ANDHRA PRADESH MICRO IRRIGATION PROJECT (A.P.M .I.P), THATICHETLA PALEM, VISAKHAPATNAM 2 ACIT, CIRCLE - 6(1), VISAKHAPATNAM 3 THE CI T, VISAKHAPATNAM 4 THE CIT (A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM