Appeal details
Counselvise Citation
37020514 RSA 2012
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 7 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-09-2015
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
14-09-2015
Assessment Year
2007-2008
Appeal Filed On
08-02-2012
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .. , ( .) , BEFORE SHRI G.D. AGARWAL,VICE PRESIDENT (AZ) AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO. 370/AHD/2012 ( / ASSESSMENT YEAR : 2007-08) THE INCOME TAX OFFICER WARD-4(2) SURAT / VS. SHREE RUBBER INDUSTRIES LTD. 1-2 NIRMAN GROUND FLOOR NR.KUMBHATI WADI RUSTAMPURA, SURAT % & ./ ./ PAN/GIR NO. : AADCS 3625 D ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %( + / APPELLANT BY : -NONE- )*%( , + / RESPONDENT BY : SHRI DINESH SINGH, SR.DR -. , /& / DATE OF HEARING 14/09/2015 0123 , /& / DATE OF PRONOUNCEMENT 29/09/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-IV, SURAT [CIT(A) IN SHORT] DATED 29/09/2011 PERTAINING TO ASSESSMENT YEAR (AY) 2007-08. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THE LEARNED AO HAS GROSSLY ERRED IN MAKING PENALTY OF RS.2,77,181/-. ITA NO.370/AHD/ 2012 ITO VS. SHREE RUBBER INDUSTRIES LTD. ASST.YEAR 2007-08 - 2 - 2. IT IS THEREFORE PRAYED THAT ABOVE MAKING PENALTY BY AO AND CONFIRMED BY COMMISSIONER OF INCOME-TAX(APPEALS) MA Y PLEASE BE DELETED. 3. APPELLANT CRAVES LEAVE TO ADD, ALTER OR DELETE ANY GROUND(S) EITHER BEFORE OR IN THE COURSE OF HEARING OF THE APPEAL. 4. REMAINING GROUNDS OF APPEAL ARE SOUGHT TO BE SUBMIT TED AT THE TIME OF HEARING IN THE COURT OF YOUR HONOUR. 2. A THE OUTSET, IT IS NOTICED THAT THE REGISTRY HA D ISSUED A DEFECT MEMO STATING THAT COPY OF ASSESSMENT ORDER NOT FIL ED, APPEAL IS TIME BARRED BY 3 DAYS AND APPEAL IS NOT FILED IN PROPER FORM NO.36. THESE DEFECTS HAVE NOT BEEN REMOVED TILL DATE. AT THE TIM E OF HEARING, NONE APPEARED ON BEHALF OF APPELLANT-ASSESSEE. THEREFOR E, UNDER THESE FACTS, THE APPEAL OF THE ASSESSEE IS DISMISSED AS DEFECTIV E. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 29 TH DAY OF SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( . ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 29/ 09 /2015 6/..-, .-../ T.C. NAIR, SR. PS ITA NO.370/AHD/ 2012 ITO VS. SHREE RUBBER INDUSTRIES LTD. ASST.YEAR 2007-08 - 3 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 789 : / CONCERNED CIT 4. : ( ) / THE CIT(A)-IV, SURAT 5. ;< )-89 , / 893 , 7 / DR, ITAT, AHMEDABAD 6. <= >. / GUARD FILE. / BY ORDER, *; ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 14.9.15 (DICTATION-PAD 2 - PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..15.9.2015 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.29.9.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.9.15 8. DATE 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
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