M/s Regma Ceramics Ltd., Yanam v. The ACIT, Circle-1, Kakinada

ITA 2/VIZ/2010 | 2005-2006
Pronouncement Date: 15-03-2010 | Result: Dismissed

Appeal Details

RSA Number 225314 RSA 2010
Assessee PAN AABCR8268F
Bench Visakhapatnam
Appeal Number ITA 2/VIZ/2010
Duration Of Justice 2 month(s) 11 day(s)
Appellant M/s Regma Ceramics Ltd., Yanam
Respondent The ACIT, Circle-1, Kakinada
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 15-03-2010
Date Of Final Hearing 02-09-2010
Next Hearing Date 02-09-2010
Assessment Year 2005-2006
Appeal Filed On 04-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.2/VIZAG/2010 ASSESSMENT YEAR : 2005-06 M/S. REGMA CERAMICS LTD. YANAM ACIT CIRCLE-1 KAKINADA (APPELLANT) VS. (RESPONDENT) PAN NO.AABCR 8268F APPELLANT BY: N O N E RESPONDENT BY: SHRI G.S.S. GOPINATH DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT ON DIFFERENT GROUNDS. THIS APPEAL CAME UP FOR HEARING ON 15.3.2010 BUT NONE APPEARED ON BEHALF OF THE ASSESS EES. 2. FROM A CAREFUL PERUSAL OF THE RECORD WE FIND TH AT NOTICE OF HEARING WAS DULY ISSUED UPON THE ASSESSEE AND DESPITE SERVI CE OF NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE. WE THEREFORE H AD NO OTHER OPTION EXCEPT TO HEAR THE APPEAL EX-PARTE AND ACCORDINGLY THE REVENUE WAS HEARD. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT ON THE IMPUGNED ISSUES AND WE FIND THAT CIT HAS ADJUDICATED ALL THE ISSUES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE CIT WE CO NFIRM THE SAME. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON 15.3.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 15 TH MARCH 2010 2 COPY TO 1 M/S. REGMA CERAMICS LTD. NEAR BUS STAND YANAM-5 33 464 2 THE ACIT CIRCLE-1 KAKINADA 3 THE CIT RAJAHMUNDRY 4 THE CIT(A) RAJAHMUNDRY 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM