Shagun Processors Pvt.Ltd., Surat V. The Income tax Officer,Ward-4(2), Surat

ITA 512/AHD/2012

• Counselvise Citation: 51220514 RSA 2012
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 29-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGHSR D R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD .. , ( .) , BEFORE SHRI G.D. AGARWAL,VICE PRESIDENT (AZ) AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.512/AHD/2012 ( / ASSESSMENT YEAR : 2004-05) SHAGUN PROCESSORS PVT.LTD. PLOT NO.A & B BLOCK NO.260 B/H.BHALESHWAR KHADI BHALESHWAR, PALSANA SURAT 395 003 / VS. THE INCOME TAX OFFICER WARD-4(2) SURAT % & ./ ./ PAN/GIR NO. : AAFCS 5361 C ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %( + / APPELLANT BY : -NONE- )*%( , + / RESPONDENT BY : SHRI NARENDRA SINGH,SR.D.R. -. , /& / DATE OF HEARING 20/07/2015 0123 , /& / DATE OF PRONOUNCEMENT 20/07/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE LEARNED CIT(APPEALS)-IV, SURAT DATED 21/09/2011 FOR THE ASSESSMENT YEAR 2004-05. ITA NO.512/AHD/2012 SHAGUN PROCESSORS P.LTD. VS. ITO ASST.YEAR 2004-05 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASION, I.E. ON 24/04/2012 ALSO, AT THE REQUEST OF THE ASSESSEE HEARING WAS ADJOURNED. LAST N OTICE HAS BEEN ISSUED ON 21/04/2015 FIXING THE DATE OF HEARING ON 26/05/2015 AND THE CASE WAS ADJOURNED TO 20/07/2015 ON THE REQUEST OF ASSESSEE VIDE ITS LETTER DATED 18/05/2015. UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON 20 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( . ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 20/ 07 /2015 6/..-, .-../ T.C. NAIR, SR. PS ITA NO.512/AHD/2012 SHAGUN PROCESSORS P.LTD. VS. ITO ASST.YEAR 2004-05 - 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 .. 20.7.15 (COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..20.7.15 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.21.7.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.7.15 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