Banian & Berry Bearing Pvt. Ltd.,, Ahmedabad v. The Income tax Officer,Ward-1(2),, Ahmedabad

ITA 1749/AHD/2009 | 2001-2002
Pronouncement Date: 22-03-2011 | Result: Dismissed

Appeal Details

RSA Number 174920514 RSA 2009
Assessee PAN AABCB2239A
Bench Ahmedabad
Appeal Number ITA 1749/AHD/2009
Duration Of Justice 1 year(s) 9 month(s) 24 day(s)
Appellant Banian & Berry Bearing Pvt. Ltd.,, Ahmedabad
Respondent The Income tax Officer,Ward-1(2),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 22-03-2011
Date Of Final Hearing 22-03-2011
Next Hearing Date 22-03-2011
Assessment Year 2001-2002
Appeal Filed On 28-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI T K SHARMA JM & SHRI A N PAHUJA AM ITA NOS.1749 1750 & 1751/AHD/2009 (ASSESSMENT YEARS:-2001-02 2003-04 & 2004-05) BANIAN & BERRY BEARINGS P. LTD. 1005 SAMUNDRA ANNEXE OFF. C.G. ROAD NAVRANGPURA AHMEDABAD V/S INCOME-TAX OFFICER WARD- 1(2) AHMEDABAD PAN: AABCB 2239 A [APPELLANT] [RESPONDENT] ASSESSEE BY :- NONE REVENUE BY:- SHRI R K DHANESTA DR O R D E R PER BENCH: THESE THREE APPEALS BY THE ASSESSEE DIRECTED AGAIN ST THREE SEPARATE ORDERS DATED 28-01-2009 30-01-2009 AND 29 -01-2009 OF THE LD. CIT(APPEALS)-VI AHMEDABAD FOR THE ASSESSMENT YEARS 2001-02 2003-04 AND 2004-05 RESPECTIVELY RAISE SIMILAR GROUNDS RELATIN G TO REOPENING OF THE RESPECTIVE ASSESSMENTS AND CLAIM FOR DEPRECIATION ON BUILDING. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THESE APPEALS WERE CALLED FOR HEA RING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED EVEN WHEN REPRESENTATIVE O F THE ASSESSEE WAS SPECIFICALLY TOLD ON 21.3.2011 ABOUT THE TODAYS HE ARING. IT THEREFORE APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE SE APPEALS. IN THESE CIRCUMSTANCES FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)] THESE APPE ALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. 2. IN THE RESULT THESE THREE APPEALS ARE DISMISS ED. ORDER PRONOUNCED IN THE COURT TODAY ON 22-03-2011 SD/- SD/- (T K SHARMA) JUDICIAL MEMBER (A N PAHUJA) ACCOUNTANT MEMBER DATE : 22-03-2011 COPY OF THE ORDER FORWARDED TO: ITA NOS.1749 1750 & 1751/AHD/2009 2 1. BANIAN & BERRY BEARINGS P. LTD. 1005 SAMUNDRA ANNEXE OFF. C.G. ROAD NAVRANGPURA AHMEDABAD 2. INCOME-TAX OFFICER WARD-1(2) AHMEDABAD 3. CIT CONCERNED 4. CIT(A)-VI AHMEDABAD 5. DR ITAT AHMEDABAD BENCH-A AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT AHMEDABAD