M/s. Yogi Developers, Baroda V. The Income tax Officer,Ward-4(4), Baroda

ITA 802/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6212 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-07-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 12-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI MUKUL SHRAWAT JM & A.N.PAHUJA, AM ) ITA NO. 802/AHD/2009 ASSTT. YEAR:- 1997-98 M/S YOGI DEVELOPERS PVT. LTD. 12,RAJVEE TOWER, OLD PADRA ROAD, BARODA, [PAN:AAACY0743M] VS ITO WARD-4(4),AAYAKAR BHAVAN,RACE COURSE CIRCLE,BARODA (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B.L.YADAV, DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE ON 12.3. 2009 AGAINST AN ORDER DATED 2.12.2008 OF THE LD. CIT(A)- III, BARODA, UPHOLDING DISALLOWANCE TO THE EXTENT OF RS.5,64,277/- OUT OF CROP COMPENSATION EXPENSES,RS.3,93,680/- ON ACCOUNT OF SUPPRESSION OF RECEIPTS ,DISALLOWANCE OF RS.9,000/- OUT OF ADVERTISEMENT AND SALES PROMOTION EXPENSES BESIDES ADDITION OF RS.40,20,000/- U/S 68 OF THE INCOME-TAX ACT,1961 [HEREINAFTER REFERRED TO AS THE ACT]. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. EVEN EARLIER WHEN APPEAL WAS FIXED FOR HEARING ON 11.5.2009 & 14.12.2009 , N ONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLO WING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IND IA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(19 96) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . ITA NO.802/AHD/2009 2 3. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 14.7.2011 SD/- SD/- (MUKUL SHRAWAT) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 14. 7.2011 . COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO WARD-4(4),BARODA / THE CIT CONCERNED/ THE CIT(A)-III, BARODA/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH