Gladder Ceramics Limited, Sabarkantha V. The Dy. CIT., S.K. Circle, Sabarkantha

ITA 827/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7990 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NOS: 827 & 828/AHD/2017 (ASSESSMENT YEARS: 2007-08 & 2008-09) M/S. GLADDER CERAMICS PVT. LIMITED. CERAMICS ZONE, AT. & PO. DALPUR, TA. PRANTJI, DIST: SABARKANTHA V/S THE DCIT, SABARKANTHA CIRCLE, HIMATNAGAR (APPELLANT) (RESPONDENT) ITA. NOS: 831 & 832AHD/2017 (ASSESSMENT YEARS: 2007-08 & 2008-09) ITO,WARD-4(1)(2), AHMEDABAD V/S M/S. GLADDER CERAMICS PVT. LIMITED. CERAMICS ZONE, AT. & PO. DALPUR, TA. PRANTJI, DIST: SABARKANTHA (APPELLANT) (RESPONDENT) PAN: AABCG 7607D APPELLANT BY : NONE RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. ( )/ ORDER ITA NOS. 827 & 828/AHD/2017 & ORS. . A.YS. 2007-0 8 & 2008-09 2 DATE OF HEARING : 25-06-2018 DATE OF PRONOUNCEMENT : 26-06-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE TWO APPEALS BY THE ASSESSEE IN ITA NO. 827 & 828/AHD/2017 AND THE OTHER TWO APPEALS BY THE REVENUE IN ITA NO.831 & 83 2/AHD/2017 ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-4, AHM EDABAD DATED 24.01.2016 PERTAINING TO A.YS. 2007-08 & 2008-09. 2. ON THE DATE OF HEARING I.E. ON 25-06-2018, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSE E AND REVENUE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 26 - 06 - 2018 SD/- SD/- (PRAMOD KUMAR) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 26 /06/2018