Sugam Construction Pvt.Ltd.,, Ahmedabad v. The Income tax Officer, Ward-8(2),, Ahmedabad

ITA 1724/AHD/2007 | 2001-2002
Pronouncement Date: 01-09-2010 | Result: Dismissed

Appeal Details

RSA Number 172420514 RSA 2007
Assessee PAN AACCS6759H
Bench Ahmedabad
Appeal Number ITA 1724/AHD/2007
Duration Of Justice 3 year(s) 4 month(s) 5 day(s)
Appellant Sugam Construction Pvt.Ltd.,, Ahmedabad
Respondent The Income tax Officer, Ward-8(2),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 01-09-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 01-09-2010
Date Of Final Hearing 30-08-2010
Next Hearing Date 30-08-2010
Assessment Year 2001-2002
Appeal Filed On 26-04-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH D DD D BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI N NN N. .. .S. SAINI S. SAINI S. SAINI S. SAINI ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND SHRI SHRI SHRI SHRI MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER DATE OF HEARING : 1-9-2010 DRAFTED ON:1-9-2010 ITA. NO. 1724 /AHD/ 2007 A SSESSMENT YEAR : 01 - 02 ITA.NO.1725/AHD/2007 ASSESSMENT YEAR :03-04 SUGAM CONSTRUCTION PRIVATE LIMITED 4 TH FLOOR ARUN COMPLEX OPP. OLD GUJARAT HIGH COURT ASHRAM ROAD AHMEDABAD. VS. INCOME TAX OFFICER WARD 8(2) 4 TH FLOOR AJANTA COMMERCIAL CENTRE ASHRAM ROAD AHMEDABAD. P AN/GIR NO. : AACCS 6759 H (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY: SHRI VIMALENDU VERMA D.R. O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI ACCOUNTANT MEMBER :- THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)-XIV AHMEDABAD DATED 29-1-2007. 2. THESE APPEALS WERE FIXED FOR HEARING ON 13-4-201 0. THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE S HRI MAHESH CHHAJED FILED ADJOURNMENT APPLICATION ON THE GROUND THAT PAPER BOOKS ARE UNDER PREPARATION. THE CASE WAS ADJOURNED TO 20-4-2010 BY THE BENCH OBSERVING THAT NO FURTHER ADJOURNMENT WOULD BE GRANTED IN THE CASE. ON 20-4-2010 THE BENCH DID NOT FUNCTION AND SO THE CASE WAS FIXED FOR HEARING ON 8-6-2010 AND T HE ASSESSEE WAS INFORMED THROUGH NOTICE SENT BY REGISTERED POST WITH AD ON 4- 5-2010. ON 8-6-2010 THE LEARNED AUTHORISED REPRESEN TATIVE OF THE ASSESSEE SHRI MAHESH CHHAJED FILED APPLICATION FOR ADJOURNMENT ON THE GROUND THAT HE IS OUT OF COUNTRY FROM 2 ND JUNE 2010 TO 22 ND - 2 - JUNE 2010 AND THE CASE MAY BE ADJOURNED TO ANY OTHE R DATE. ACCORDINGLY ADJOURNMENT WAS GRANTED AND THE CASE W AS FIXED FOR HEARING ON 30 TH AUGUST 2010. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT APPL ICATION WAS FILED. IT IS OBSERVED THAT ADJOURNMENT OF THE HEARI NG WAS SOUGHT ON 13-4-2010 ON THE GROUND THAT PAPER BOOKS ARE UNDER PREPARATION. IT IS OBSERVED THAT NO PAPER BOOK HAS BEEN FILED TILL TODAY. CONSIDERING THE CONDUCT OF THE ASSESSEE AS STATED A BOVE WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT SERIOUS IN CONTES TING THESE APPEALS. THEREFORE FOLLOWING THE DECISION OF THE H ON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF TUKOJIRA O HOLKAR 223 ITR 480 AND THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF MULTIPLAN INDIA PVT. LTD. 38 ITD 320 THE APPEALS O F THE ASSESSEE ARE DISMISSED IN LIMINE. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 01ST SEPTEMBER 2010. SD/- SD/- (MAHAVIR SINGH) (N.S. SAINI ) JUDICIAL MEMBER ACC OUNTANT MEMBER AHMEDABAD: ON THIS 01ST DAY OF SEPTEMBER 2010 COMPILED AND COMPARED BY : PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD - 3 - DATE INITIALS 1. DRAFT DICTATED ON 31-8-2010 --------------- -- 2. DRAFT PLACED BEFORE AUTHORITY 31-8-2010 ------ ------------- 3. DRAFT PROPOSED & PLACED 31-8-2010 -- ----------------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 31-8-2010 ----------- -----JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S ---------------- -- ------------------ 6. KEPT FOR PRONOUNCEMENT ON ----------- ----- -------------------- 7. FILE SENT TO THE BENCH CLERK -------- -------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ----------- ----- ---------------------