M/s, Harikrishna Dying & Printing Industries, C/o., P.H. Patel & Associates, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(3), RAJKOT-GUJARAT

ITA 256/RJT/2011

• Counselvise Citation: 25624914 RSA 2011
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 06-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MK SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT . .. . . . . . , , , , . .. . . . . . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K . SRIVASTAVA, AM ITA NO. 256/RJT/2011 / ASSESSMENT YEAR 2006-07 M/S.HARIKRISHNA DYING & PRINTING LTD. V. ITO, WAR D 1(1) C/O.P.H. PATEL & ASSOCIATES RAJKOT 709, DHANRAJNI, NR. HOTEL IMPERIAL PALACE DR. YAGNIK ROAD, RAJKOT. PAN:AABFH2329H DATE OF HEARING : 20-04-2012. DATE OF PRONOUNCEMENT : 27 -04-2012. ASSESSEE BY: NONE. REVENUE BY: SHRI M. K. SINGH, D.R . / / / / ORDER . .. . . . . . /D. K. SRIVASTAVA; APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 04-03-201 1 BY WHICH HE HAS CONFIRMED THE DISALLOWANCE OF RS.6,84,135/- MADE BY AO U/S.40 (A)(IA) OF THE INCOME-TAX ACT AS ALSO THE DISALLOWANCE OF 15% OUT OF PETROL EXPEN SES, OFFICE EXPENSES AND FACTORY MISCELLANEOUS EXPENSES, ET MADE BY THE AO. 2. THE APPEAL MEMO IN FORM NO.36 FILED BY THE ASSES SEE WAS FOUND TO BE DEFECTIVE INASMUCH AS RESPONDENT WAS NOT CORRECTLY SHOWN IN THE APPEAL FORM, CO.NO.11 IN THE MEMO OF APPEAL WAS NOT CORRECTLY FI LLED-IN, AND ONE CERTIFIED COPY OF THE ORDER OF CIT(A) WAS NOT ENCLOSED. THE ASSESSEE WAS CALLED UPON TO RECTIFY THE AFORESAID DEFICIENCY. THE ASSESSEE HAS NOT RECTIFI ED THEM SO FAR. NOTICE OF HEARING WAS SENT BY RPAD, WHICH WAS DULY SERVED ON THE ASSE SSEE. COPY OF ACKNOWLEDGMENT SLIP EVIDENCING SERVICE OF NOTICE ON THE ASSESSEE HAS BEEN RECEIVED BACK AND IS AVAILABLE ON FILE. THE APPEAL WAS LISTED FOR HEARING ON 20-04- 2012. HOWEVER, NEITHER THE ASSESSEE NOR ITS REPRESE NTATIVE TURNED UP FOR HEARING. IN THIS VIEW OF THE MATTER, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTEREST TO PURSUE ITS APPEAL. THE APPEAL FILED BY THE ASSESSEE IS THE REFORE DISMISSED. ) + 27/04/2012 . ) THIS ORDER PRONOUNCED IN OPEN COURT ON 27-04-2012. SD/- SD/- ( .. / T. K. SHARMA) ( .. / D. K. SRIVASTAVA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER +/ ORDER DATE 27/04/2012. /RAJKOT ITA 256/2011. 2 ) )) ) 12 12 12 12 32 32 32 32 / COPY OF ORDER FORWARDED TO:- 1. 6 / APPELLANT-M/S. HARIKRISHNA DYING & PRINTING IND. , JETPUR. 2. 186 / RESPONDENT-COMMISSIONER OF INCOME TAX(APPEALS), RAJKOT. 3. ; / CONCERNED CIT-I, RAJKOT. 4. ;- / CIT (A)-I, RAJKOT. 5. 2 1, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , ASTT. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.