M/s Chebrolu Exports Pvt Ltd., Guntur V. The DCIT, Circle-1(1), Guntur

ITA 616/VIZ/2004

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2935 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 21-10-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.616&617/VIZAG/2004 ASSESSMENT YEAR : 1997-98 & 2001-02 CHEBROL EXPORTS PVT. LTD. GUNTUR DCIT, CIRCLE-1(1) GUNTUR (APPELLANT) VS. (RESPONDENT) PAN NO.AAACC8988N APPELLANT BY: N O N E RESPONDENT BY: SHRI D.S. SUNDER SINGH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINS T THE RESPECTIVE ORDERS OF THE CIT(A) ON DIFFERENT GROUNDS. THESE A PPEALS CAME UP FOR HEARING ON 2.8.2010 BUT NONE APPEARED ON BEHALF OF THE ASSESSEES. 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 APPEALS OF THE ASSESSEES ARE D ISMISSED. PRONOUNCE D IN THE OPEN COURT ON 2.8.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 2 ND AUGUST, 2010 2 COPY TO 1 SRI V. UMAMAHESWARA RAO, CA, SAMATA 6 TH LINE MAIN ROAD, BRODIPET, GUNTUR-522 002. 2 DCIT, CIRCLE-1(1), GUNTUR 3 THE CIT, GUNTUR 4 THE CIT(A), GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM