Shri Mansingh M.Ahuja, Baroda V. The ACIT.,Cent.Circle-2, Baroda

ITA 3047/AHD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6375 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 28-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K PATEL
• Keywords: Gross profit estimation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI BHAVNESH SAINI JM & A.N.PAHUJA, AM ) ITA NO. 3047/AHD/2008 ASSTT. YEAR:- 2005-06 SHRI MANSINGH M AHUJA PROP. M.M & SONS, GAYATRI CHAMBERS,ALKAPURI BARODA [PAN:ADGPA3129D] VS ACIT CENTRAL CIRCLE-2, BARODA (APPELLANT) RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI A.K.PATEL, DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE ON 28.8. 2008 AGAINST AN ORDER DATED 19.3.2008 OF THE LD. CIT(A)- IV, AHMEDABAD, UPHOLDING ADDITIONS ON ACCOUNT OF LOW HOUSEHOLD EXPENSES , CA SH FOUND DURING THE SEARCH- RS.20,300/-,DISALLOWANCE OF RS.9,224/- U/S 40A(2)(B )(I) OF THE INCOME-TAX ACT,1961[HEREINAFTER REFERRED TO AS THE ACT] BESIDE S ADDITION OF RS.76,240/- ON ACCOUNT OF LOW GP. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 17.6.2011 (BHAVNESH SAINI) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 17. 6.2011 . ITA NO.3047/AHD/2008 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ACIT CENTRAL CIRCLE-2,BARODA / THE CIT CONCERNED/ THE CIT(A)-IV, AHMEDABAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH