Viva Laboratories Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-8(4), Ahmedabad

ITA 4482/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0367 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-08-2010
• Assessment Year: 1996-1997
• Appeal Filed On: 20-12-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHUBNESH KULSHRESTHA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI T.K.SHARMA, JM & A.N.PAHUJA, AM ) ITA NO. 4482/AHD/2007 ASSTT. YEAR:- 1996-97 M/S VIVA LABORATORIES PVT. LTD.,A- 1,MANTHAN APARTMENTS, NEAR SUN- N- STEP CLUB,SOLA ROAD, GHATLODIA,AHMEDABAD-380061 [PAN:AAACV3958M] VS CIT(A)-XIV, AHMEDABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHUBNESH KULSHRESTHA, DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 23.10.2007 OF THE LD. CIT(A)-XIV,AHMEDABAD, U PHOLDING LEVY OF PENALTY OF RS. 6,35,640/- U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961[HEREINAFTER REFERRED TO AS THE ACT] ON THE ADDITIONS OF RS.15,89,100/-. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED, DESPITE SERVICE OF NOTICE [ AD ON RECORD] . IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL 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 O F ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 2. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 9.08.2010 SD/- SD/- (T.K.SHARMA) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 9.08.2010 . ITA NO.4482/AHD/2007 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO , WARD-8(4),AHMEDABAD / THE CIT CONCERNED/ THE CIT(A)-XIV, AHMEDABAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH