Tax Tech Pvt.Ltd., Gandhinagar V. The Dy.CIT.,GNR Circle, Gandhinagar

ITA 3052/AHD/2011

• Counselvise Citation: 305220514 RSA 2011
• Duration Of Justice: 3 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 05-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ITA NO . 3052 /AHD/20 1 1 A. Y. 200 8 - 0 9 TAX TECH INDIA PVT. LTD., PLOT NO.78, SECTOR 19, GANDHINAGAR. PAN: AABCT 8854 B VS DY.CIT, GANDHINAGAR . (APPELLANT) (RESPONDENT) REVENUE BY : S HRI P.L. KUREEL , SR. D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 21/ 0 4 /201 5 / DATE OF PRONOUNCEMENT: 24 / 0 4 /201 5 / O R D E R PER SHRI S.S. GODARA , JUDICIAL MEMBER THIS ASSESSEE S APPEAL FOR A.Y.200 8 - 0 9, ARISE S FROM ORDER OF CIT(A), GANDHI NAGAR DATED 03 . 10 .201 1 IN CASE APPEAL NO. CIT(A) - GNR/122/2010 - 11 , DISALLOWED DEDUCTION U/S.10B OF THE ACT , IN PROCEEDINGS U/S. 143 (3) OF THE INCOME TAX ACT IN SHORT THE ACT . 2. REGISTRY HAS ISSUED AN RPAD NOTICE ON 05 / 03 /201 5 TO THE ASSESSEE FIXING DATE O F HEARING FOR TODAY I.E. 2 1 / 0 4 /201 5 . THE ASSESSEE HAS NOT COME PRESENT . CASE CALLED TWICE. THUS, WE DISMISS THIS APPEAL FOR NON PROSECUTION IN VIEW OF H ON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF ITA NO. 3052 /AHD/201 1 TAX TECH INDIA P. LTD. FOR A.Y. 200 8 - 0 9 - 2 - LATE TUKOJIRAO HOLKA VS. CWT (1997) 2 23 ITR 480 (M.P.) AND THAT OF T RIBUNAL DECISION IN CIT VS. MULTIPLAN INDIA (PVT.) LTD. , 38 ITD 320 (DELHI ) . ORDERED ACCORDINGLY. 3. THE ASSESSEE S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON THIS DAY, THE 24 APRIL, 201 5 AT AHMEDABAD. SD/ - SD/ - ( PRAMOD KUMAR ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24 / 0 4 / 20 1 5 PRABHAT KR. KESARWANI , S R. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD