M/s. Royal Food Products, Navsari V. The Income tax Officer, Ward-3, Navsari

ITA 666/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5758 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 20-02-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDANDR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD B BENCH (BEFORE S/SHRI MAHAVIR SINGH, JM & A.N.PAHUJA, AM ) ITA NO. 666/AHD/2008 ASSTT. YEAR:- 2004-05 M/S ROYAL FOOD PRODUCTS 483,NEW GIDC,BARDOLI ROAD,NAVSARI [PAN:AADFR0714P] VS INCOME-TAX OFFICER ,WARD-3, NAVSARI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.MADHUSUDAN,DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 15.10.2007 OF THE LD. CIT(A),VALSAD, UPHOLDIN G LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME-TAX ACT,1961[HEREINAFTER REFERRED TO AS THE ACT] ON THE DISALLOWANCE OF RS.6,22,273/- ON ACCOUNT OF PURCHAS E OF PACKING MATERIAL FROM VENDORS. NONE APPEARED ON BEHALF OF THE ASSESSEE WH EN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FI LED, EVEN WHEN APPEAL WAS EARLIER ADJOURNED FOR TODAYS HEARING ON THE BASIS OF REQUEST DATED 20.5.2010 FILED BY THE LD. AR ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL 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 OF 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 12.07.2010 SD/- SD/- ( MAHAVIR SINGH) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 12.07.2010 . ITA NO.666/AHD/2008 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO , WARD-3,NAVSARI / THE CIT CONCERNED/ THE CIT(A), VALSAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH