M/s. Jayant Security & Finance Ltd., Baroda V. The Income tax Officer,Ward-1(4), Baroda

ITA 909/AHD/2011

• Counselvise Citation: 90920514 RSA 2011
• Duration Of Justice: 3 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-05-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 28-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO.908 & 909/AHD/2011 A.YS.2005-06 & 2006/AHD/2011 M/S. JAYANT SECURITY & FINANCE LTD., C/O MANISH SHAH & ASSOCIATES, 101/38, RACE COURSE CIRCLE, BARODA. PAN: AAACJ 4848G VS ITO WARD -1(4). BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 30/05/2014 / DATE OF PRONOUNCEMENT: 30/05/2014 / O R D E R PER SHRI T.R. MEENA, ACCOUNTANT MEMBER THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE A RISING FROM THE ORDERS OF THE LD. CIT (APPEALS)-IV, BARODA, DAT ED 31/01/2011 FOR A.YS. 2005-06 & 2006-07. 2. NOTICES HAVE BEEN ISSUED BY THE REGISTRY FOR BOT H THE ASSESSMENT YEARS ON 15/05/2014, FIXING THE DATE OF HEARING ON 30/05/2014 BUT NO ONE HAS APPEARED. UNDER THE CIRCUMSTANCES, WE HAVE NO O PTION BUT TO DISMISS THESE APPEALS SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE ITA NO.908 & 909/AHD/2011 M/S. JAYANT SECURITY & FINANCE LTD. VS. ITO WARD 1(4), BARODA. FOR A.YS. 2005-06 & 2006-07 - 2 - OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED. SD/- SD/- (MUKUL KR. SHRAWAT) (T.R. MEEN A) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 30/05/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD