M/s. Apco Agencies, Surat V. The ACIT.,Circle-2, Surat

ITA 855/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6162 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 18-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P R GHOSH
• Assessee Lawyers: RASESH SHAH
• Section: 143(3)

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND A. MOHAN ALANK AMONY, AM M/S APCO AGENCIES, 808- 809 RAJHANS, SAGRAMPURA, SURAT. VS. ASSTT. CIT, CIRCLE-2, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI RASESH SHAH, AR RESPONDENT BY:- SHRI P. R. GHOSH, DR O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-II, SURAT IN APPEAL NO. CAS/II/366/2007-08 F OR THE ASSESSMENT YEAR 2005-06 DATED 22/12/2008 RAISING THE FOLLOWING GROUNDS:- (1) ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE AO IN PASSING THE ORDER U/S 143(3) OF THE IT ACT AS ASSESSMENT WAS BAD IN LAW SINCE THE NOTICE U/S 143(2) OF THE I T ACT WAS NOT SERVED TO ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE WITHIN THE PRESCRIBED TIME LIMIT. (2) ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LD. CIT(A) HAS ERRED IN CONFIRMING THE DISALLOWANCE OF RS.2,00,000/- MADE BY AO FOR MOTORC AR EXPENSES AND TELEPHONE EXPENSES. ITA NO.855/AHD/2009 ASST. YEAR 2005-06 ITA NO.855/AHD/2009 ASST. YEAR 2005-06 2 2. AT THE TIME OF HEARING THE LD. AR FOR THE ASSESS EE REQUESTED FOR PERMISSION TO WITHDRAW THE APPEAL. THE LD. DR HAS N O OBJECTION. ACCORDINGLY THE PERMISSION FOR WITHDRAWAL OF THE AP PEAL IS ACCORDED AND THE APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER WAS PRONOUNCED IN OPEN COURT ON 21/7/2011. SD/- SD/- (BHAVNESH SAINI) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD, DATED : 21/7/2011. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ITA NO.855/AHD/2009 ASST. YEAR 2005-06 3 1.DATE OF DICTATION 21/7/11. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 21/7/11. /OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..