Manibhadra Tradelink Pvt.Ltd., Ahmedabad V. The Jt.CIT.,Cent.Range-2, Ahmedabad

ITSSA 545/AHD/2011

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 0659 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 04-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , !' # $% !' # $% !' # $% !' # $%, , , , & & & & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER IT(SS)A NOS. 543 TO 546/AHD/2011 ASSESSMENT YEAR: 2006-07, 2005-06, 2005-06 & 2007-0 8 RESPECTIVELY MANIBHADRA TRADELINK PVT LTD 12, SHAAN HOUSE, 11, CHANDRAKRUPA SOCIETY, OPP. JAI SHEFALI ROW HOUSE, SATELLITE, AHMEDABAD PAN : AADCM 8910 F VS ACIT, CENTRAL CIRCLE -2(4), AHMEDABAD '( / APPELLANT *+'( / RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SMT. SONIA KUMAR, SR. DR. #!, - %/ // / DATE OF HEARING : 05/05/2015 ./0 - % / DATE OF PRONOUNCEMENT : 08/05/2015 1 1 1 1/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- III, AHMEDABAD DATED 29.07.2011 AND 02.09.2011 FOR ASSESSMENT YEARS 2005 -06, 2006-07 & 2007-08. 2. THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATIO N WHICH READS AS UNDER:- DATE: 05.05.2015 TO, THE HONBLE MEMBERS, IT(SS)A NOS 543 TO 546/AHD/2011 MANIBHADRA TRADELINK PVT LTD V. ACIT AY: 2005-06 TO 07-08 - 2 - INCOME-TAX APPELLATE TRIBUNAL, 3 RD & 4 TH FLOOR, ABHINAV ARCADE, NEAR BANK OF BARODA, PALDI, AHMEDABAD SUB: REQUEST FOR ADJOURNMENT IN THE MATTERS OF MANI BHADRA TRADELINK PVT LTD BENCH : D IT(SS) A NOS. 543 TO 546/A/2011 ---------------------------------------- HONBLE MEMBERS, THE ABOVE MATTERS ARE LISTED FOR HEARING TODAY. WE ARE IN THE PROCESS OF APPOINTING A NEW CHARTERED ACCOUNTANT TO REPRESENT THE CASES AND TO SUBMIT REQUIRED PAPER BOOKS/DOCUMENTS. WE, THEREFORE, REQUEST THE HONBLE BENCH TO GRANT ADJOURNMENT IN T HE MATTER FOR A MONTHS TIME. YOURS FAITHFULLY, FOR, MANIBHADRA TRADELINK PRIVATE LIMITED SD/- (MIT G SHAH) DIRECTOR. 3. WE FIND THAT THESE APPEALS WERE FILED BY THE ASS ESSEE ON 17.10.2011. THUS, NEARLY FOUR YEARS HAS ELAPSED SINCE THE FILIN G OF THE APPEALS BY THE ASSESSEE. TODAY I.E. 05.05.2015, WHEN THE APPEALS A RE FIXED FOR HEARING, THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION ON TH E GROUND THAT IT IS IN THE PROCESS OF APPOINTING A NEW CHARTERED ACCOUNTANT TO REPRESENT ITS CASES. THIS REASON FOR SEEKING ADJOURNMENT BY THE ASSESSEE WAS FOUND AS NOT A PLAUSIBLE ONE BY THE BENCH; HENCE, REJECTED THE ADJ OURNMENT APPLICATION. THIS ALSO SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF THE D ELHI BENCH OF THE TRIBUNAL IT(SS)A NOS 543 TO 546/AHD/2011 MANIBHADRA TRADELINK PVT LTD V. ACIT AY: 2005-06 TO 07-08 - 3 - IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 8 TH OF MAY, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 08/05/2015 *BIJU T. 1 - *%2 320% 1 - *%2 320% 1 - *%2 320% 1 - *%2 320%/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPELLANT 2. *+'( / THE RESPONDENT. 3. '' % #4 / CONCERNED CIT 4. #4 ( ) / THE CIT(A)- XV, AHMEDABAD 5. 2!$7 *% , , / DR, ITAT, AHMEDABAD 6. 78 9, / GUARD FILE. 1# 1# 1# 1# / BY ORDER, TRUE COPY : :: :/ // / '; '; '; '; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD