M/s Gogineni Tobacco Ltd., Guntur V. The ACIT, Circle-2(1), Guntur

ITA 362/VIZ/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50293 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-04-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 18-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Assessee Lawyers: N O N E

Judgement Text

ITA NO362/V/2009 GOGINENI TOBACCOS LTD., GUNTUR. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO . 362 /VIZAG/ 20 09 ASSESSMENT YEAR : 1999 - 2000 GOGINENI TOBACCO S LTD GUNTUR VS. ACIT CIRCLE - 2(1) GUNTUR (APPELLANT) (RESPONDENT) PAN NO. AAACG 8099A APPELLANT BY: N O N E RESPONDENT BY: S MT. D. KOMALI KRISHNA, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT(A) ON DIFFERENT GROUNDS. THIS APPEAL CA ME UP FOR HEARING ON 5.7.2011 BUT NONE APPEARED ON BEHALF OF THE ASSESSE ES. 2. FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND TH AT NOTICE OF HEARING WAS DULY ISSUED UPON THE ASSESSEES AND DESPITE SERV ICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEES. WE THEREFORE HAD NO OTHER OPTION EXCEPT TO HEAR THE APPEAL EX-PARTE AND ACCORDINGLY THE REVENUE WAS HEARD. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT(A) ON THE IMPUGNED ISSUES AND WE FIND THAT CIT(A) HAS ADJUDICATED ALL THE ISS UES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE C IT(A), WE CONFIRM THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON 5.7.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 5 TH JULY, 2011 ITA NO362/V/2009 GOGINENI TOBACCOS LTD., GUNTUR. 2 COPY TO 1 M/S. GOGINENI TOBACCOS LIMITED, C/O K. TIRUMAL A RAO, CHARTERED ACCOUNTANT, D.NO.5-25-107, 3/1, BRODIPET, GUNTUR-52 2 002 2 ACIT, CIRCLE - 2(1), LAKSHMIPURAM MAIN ROAD, RAJKAMAL COMPLEX, GUN TUR - 522 007 3 THE CI T, GUNTUR 4 THE CIT (A) , GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM