Jyoti Ltd., Baroda V. The ACIT., Circle-1(2), Baroda

ITA 3010/AHD/2013

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6051 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-07-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 17-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER SL. NOS. ITA NO(S) ASSESSMENT YEAR (S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 3010/AHD/2013 2002-03 JYOTI LIMITED NANUBHAI AMIN MARG INDUSTRIAL AREA BARODA 390 003 PAN: AAACJ 4909 N THE ASST.CIT CIRCLE-1(2) BARODA 2. 930/AHD/2014 2003-04 -DO-ASSESSEE -DO-REVENUE 3. 2079/AHD/2014 2005-06 -DO-ASSESSEE -DO-REVENUE 4. 1352/AHD/2014 2007-08 -DO-ASSESSEE -DO-REVENUE 5. 1353/AHD/2014 2009-10 -DO-ASSESSEE -DO-REVENUE !'#$ / APPELLANT BY : NONE &'#'$ / RESPONDENT BY : SHRI V.K. SINGH, SR.DR ()'* / DATE OF HEARING 21/02/2018 +,-'* / DATE OF PRONOUNCEMENT 21/ 02 /2018 / O R D E R PER BENCH: THE ASSESSEE HAS PREFERRED INSTANT FIVE APPEALS F OR ASSESSMENT YEARS 2002-03, 2003-04, 2005-06, 2007-08 & 2009-10 AGAINST THE CIT(A)-I, BARODAS SEPARATE ORDERS DATED 24/09/2013 , 13/01/2014 & 29/04/2014 (IN FORMAL THREE CASES), CIT(A)-IV, BARO DAS ORDER DATED ITA NOS.3010/AH D/13, 930,2079, 1352 AND 1353/AHD/2014 JYOTI LTD. VS. ACIT AYS 2002-03,2003-04,2005-06,2007-08 & 2009-10 - 2 - 28/02/2014 IN FOURTH ONE AND AGAINST CIT-I, BARODA S ORDER DATED 20/03/2014 PASSED UNDER S.271(1)(C) OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT) [IN FIRST THREE APPEALS], UNDER S.11 5WG IN FOURTH APPEAL AND UNDER S.263 OF THE ACT IN LAST APPEAL; RESPECT IVELY. 2. CASE FILES SUGGEST THAT THE LD.COUNSEL REPRESE NTING ASSESSEE HAS MOVED A COMBINED ADJOURNMENT PETITION SEEKING POSTP ONEMENT OF HEARING IN ALL THESE CASES. WE HOWEVER SEE NO AUTH ORIZATION AT ASSESSEES BEHEST IN FAVOUR OF THE LD.COUNSEL IN SPITE OF THE FACT THAT THESE CASES ARE PENDING BEFORE US FOR THE PAST MANY YEARS. WE THUS REJECT ASSESSEES COMBINED ADJOURNMENT PETITION. WE THEREFORE APPLY THE CASE LAW OF MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTA TE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.) TO INFER THAT TH E ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ALL THESE FIVE APPEA LS. THE INSTANT FIVE APPEALS ARE THEREFORE DISMISSED FOR NON-PROSECUTION . THIS ORDER PRONOUNCED IN OPEN COURT ON 21 / 0 2 /201 8 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 21/ 02/2018 2..(,.(../ T.C. NAIR, SR. PS ITA NOS.3010/AH D/13, 930,2079, 1352 AND 1353/AHD/2014 JYOTI LTD. VS. ACIT AYS 2002-03,2003-04,2005-06,2007-08 & 2009-10 - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. !'# / THE APPELLANT 2. &'# / THE RESPONDENT. 3. 345* 6* / CONCERNED CIT 4. 6* ( ! ) / THE CIT(A)-I, BARODA 5. 78*(45 , !!45- , !3 / DR, ITAT, AHMEDABAD 6. :) / GUARD FILE. / BY ORDER, &7** //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..21.2.18 (DICTATION-PAD 4-PA GES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.2.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.21.2.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.2.18 8. 7DATE 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