Aggarwal Buildcone Pvt.Ltd.(Presently known as Aggarwal Ship Breakers Pvt.Ltd.), Bhavnagar V. The ACIT.,Circle-1, Bhavnagar

ITA 700/AHD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5723 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1998-1999
• Appeal Filed On: 05-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B D BAROTD R

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI SHRI N.S.SAINI, ACCOUNTANT MEMBER DATE OF HEARING :16-7-10 DRAFTED ON: 1 6-7-10 ITA NO.700/AHD/2010 ASSESSMENT YEAR: 1998-99 AGGARWAL BUILDCONE PRIVATE LTD., (PRESENTLY KNOWN AS AGGARWAL SHIP BREAKERS PVT.LTD., 206,MADHAV DARSHAN, WAGHAWADI ROAD, BHAVNAGAR. VS. THE ASSISTANT COMMISSIONER OF INCOMETAX, CIRCLE-1, BHAVNAGAR. PAN/GIR NO. :ABACA 8116H (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI B.D.BAROT,D. R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST TH E SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-XX, AHMEDABAD DATED 13-11-2009. 2. NOTICE OF HEARING WAS SENT ON 11.06.2010 TO THE ASSESSEE BY REGISTERED POST WITH A.D. AT THE ADDRESS STATED IN FORM NO.36 OF THE APPEAL MEMO WHICH WAS FILED ON 5.03.2010, AND THE S AME WAS - 2 - RETURNED BY THE POSTAL AUTHORITIES UN-SERVED WITH T HE REMARKS LEFT. THE ENVELOPE CONTAINING THE REMARKS OF THE POSTAL AUTHORITIES IS PLACED ON RECORD. NO CHANGE OF ADDRE SS WAS INFORMED TO THE TRIBUNAL. THIS SHOWS THAT THE ASSESSEE IS NO T SERIOUS IN CONTESTING THIS APPEAL. THEREFORE, FOLLOWING THE DE CISION OF THE HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE C ASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DECISION OF THE ITAT DEL HI BENCH IN THE CASE OF MULTIPLAN INDIA PVT. LTD. 38 ITD 320, THE A PPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 16 TH DAY OF JULY, 2010. SD/- ( N.S. SAINI ) ACCOUNTANT MEMBER AHMEDABAD; ON THIS 16TH DAY OF JULY, 2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER , //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD - 3 - DATE INITIALS 1. DRAFT DICTATED ON 16-7-10 ----------------- -- 2. DRAFT PLACED BEFORE AUTHORITY 16-7-10 ------- ------------ 3. DRAFT PROPOSED & PLACED JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 19-7-10 -------------- ---- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 19-7-10 ------------ -------- 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK ---------------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------