M/s. Kalpana & Uma Dignostic Nursing Home, Baroda v. The ACIT.,Circle-5,, Baroda

ITA 1797/AHD/2008 | 2003-2004
Pronouncement Date: 14-02-2011 | Result: Dismissed

Appeal Details

RSA Number 179720514 RSA 2008
Assessee PAN AABFK6481A
Bench Ahmedabad
Appeal Number ITA 1797/AHD/2008
Duration Of Justice 2 year(s) 8 month(s) 23 day(s)
Appellant M/s. Kalpana & Uma Dignostic Nursing Home, Baroda
Respondent The ACIT.,Circle-5,, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 14-02-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 14-02-2011
Date Of Final Hearing 14-02-2011
Next Hearing Date 14-02-2011
Assessment Year 2003-2004
Appeal Filed On 21-05-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI MAHAVIR SINGH JM & A.N.PAHUJA AM ) ITA NO. 1797/AHD/2008 ASSTT. YEAR:- 2003-04 M/S KALPNA & UMA DIAGNOSTIC NURSING HOME MAHAJAN LANE RAOPURA VADODRA [PAN:AABFK6481A] VS ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-5 BARODA (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI G.S.SURYAVANSHI DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 22.2.2008 OF THE LD. CIT(A)-V BARODA UPHOLDI NG DISALLOWANCE U/S 40A(2)(B) OF THE INCOME-TAX ACT 1961[HEREINAFTER R EFERRED TO AS THE ACT]. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. EVEN WHEN A PPEAL WAS EARLIER ADJOURNED FOR 3.1.2011 ON 8.11.2010 IN THE PRESENCE OF REPRES ENTATIVE OF THE ASSESSEE NONE APPEARED ON 3.1.2011. IT THEREFORE APPEARS T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUM STANCES FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF M ULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)] THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LI MINE. 2. IN THE RESULT APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 14.02.2011 SD/- SD/- ( MAHAVIR SINGH) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 14.02.2011 . ITA NO.1797/AHD/2008 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ AC IT CIRCLE-5 BARODA / THE CIT CONCERNED/ THE CIT(A)-V VADODRA/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT AHMEDABAD BENCH