Yeast Alco Enzymes Ltd., V. The Income tax Officer, Ward-8(4),

ITA 2751/AHD/2005

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9140 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-09-2009
• Assessment Year: 2002-2003
• Appeal Filed On: 29-12-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI H.L. KARWA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 7.09.09 DRAFTED ON: 08.09. 09 ITA NO.2751/AHD/2005 ASSESSMENT YEAR : 2002-2003 YEAST ALCO ENZYMES LTD. 1 ST FLOOR, DIVYA APARTMENTS, NR. MITHAKHALI UNDER BRIDGE, NAVRANGPURA, AHMEDABAD. VS. INCOME TAX OFFICER, WARD 8[4], AHMEDABAD. PAN/GIR NO. : AAACY 0844 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI M.C.PANDIT SR. D.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(APPEALS)-XIV, DATED 4.10.2005. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. THE ASSESSEE HAS NOT FILED ANY ADJOURN MENT APPLICATION. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGIS TERED POST WITH ACKNOWLEDGEMENT DUE ON 18.08.2009 AND THE SAME WAS SERVED ON THE ASSESSEE ON 20.08.2009 AS EVIDENCED BY THE ACKNOWLE DGEMENT CARD OF THE POST OFFICE ON RECORD. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED ITA NO .2751/AHD/2005 M/S.YEAST ALCO ENZYMES LTD. ASST.YEAR -2002-03 - 2 - IN PURSING WITH THIS APPEAL. HENCE, FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN I NDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF THE HEARING ON 07/09/2009. SD/- SD/- ( H.L. KARWA ) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUN TANT MEMBER AHMEDABAD; DATED 07/09/ 2009 PARAS# COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-XIV. 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD