M/s. Kohinoor Dyeing & Printing Mills Pvt.Ltd.,, Surat v. The Income tax Officer,Ward-1(3),, Surat

ITA 4032/AHD/2008 | 2005-2006
Pronouncement Date: 14-12-2010 | Result: Dismissed

Appeal Details

RSA Number 403220514 RSA 2008
Assessee PAN AABCK0123G
Bench Ahmedabad
Appeal Number ITA 4032/AHD/2008
Duration Of Justice 1 year(s) 11 month(s) 30 day(s)
Appellant M/s. Kohinoor Dyeing & Printing Mills Pvt.Ltd.,, Surat
Respondent The Income tax Officer,Ward-1(3),, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 14-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 14-12-2010
Date Of Final Hearing 14-12-2010
Next Hearing Date 14-12-2010
Assessment Year 2005-2006
Appeal Filed On 15-12-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI N.S.SAINI ACCOUNTANT MEMBER DATE OF HEARING : 14/12/2010 DRAFTED ON: 14 /12/2010 ITA NO.4032/AHD/2008 ASSESSMENT YEAR : 2005-06 M/S.KOHINOOR DYEING & PRINTING MILLS P.LTD. VIJAY BAUG SALABATPURA SURAT VS. THE INCOME TAX OFFICER WARD-1(3) SURAT PAN/GIR NO. : AABCK 0123 G ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : -NONE- RESPONDENT BY: SHRI U.B. MISHRA SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WH ICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-I SURAT DATED 14/11/2008 PASSED FOR ASSESSMENT YEAR 2005-06 AS PE R FOLLOWING GROUNDS:- (1) THAT THE LEARNED ASSESSING OFFICER HAS GRIEVOUSLY E RRED IN MAKING ADDITION OF RS.3 09 668/- ON ACCOUNT OF ALLE GED VALUATION OF WORK IN PROGRESS AND LEARNED CIT(APPEA LS) HAS EQUALLY ERRED IN CONFIRMING THE SAID ADDITION. (2) THAT THE LEARNED ASSESSING OFFICER HAS FURTHER ERRE D IN MAKING ADDITION OF RS.3 46 804/- ON ACCOUNT OF ALL EGED LOW GROSS PROFIT RATIO AND LEARNED CIT(APPEALS) HAS EQU ALLY ERRED IN CONFIRMING THE SAID ADDITION. ITA NO. 4032/AHD/2008 M/S.KOHINOOR DYEING & PRINTING MILLS P.LTD. VS. IT O ASST.YEAR - 2005-06 - 2 - (3) THE LEARNED CIT(APPEALS) HAS ERRED IN NOT APPRECIA TING THE EXPLANATIONS GIVEN BY THE APPELLANT WITH REGARD TO THE SAID ADDITIONS AND HAS GRIEVOUSLY ERRED IN ARRIVING AT A N ERRONEOUS FINDING FROM PARAGRAPH 2.3.5 OF ORDER UND ER APPEAL. (4) THAT THE SAID ADDITIONS FOR THE REASONS AND EXPLANA TION GIVEN BY THE APPELLANT AT BOTH THE STAGES OUGHT TO HAVE D ELETED BY CIT(APPEALS) IN TOTO AND THE APPEAL OF THE APPELLAN T OUGHT TO HAVE BEEN ALLOWED IN FULL ON BOTH THE GROUNDS REFER RED ABOVE. 2. NOTICES HAVE BEEN ISSUED BUT NO ONE FROM THE SIDE OF THE APPELLANT-ASSESSEE HAD APPEARED. AGAIN A NOTICE WAS ISSUED ON 12/11/2010 FIXING THE DATE OF HEARING ON 14/12/2010 WHICH WAS SERVED UPON THE ASSESSEE ON 15/11/2010 (AS PER EVIDENCE ON RECORD). EVEN TODAY (I.E. ON 14/12/2010) NO ONE APPEARED. UNDE R THE CIRCUMSTANCES WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF E STATE OF LATE TUKOJIRAO HOLKA VS. CWT [1997] 223 ITR 480 (M.P.) A ND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MU LTIPLAN INDIA (PVT.) LTD. [1991] 38 ITD 320 (DELHI) WE DISMISS THE APP EAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 / 12 / 2010. SD/- SD/- ( N.S.SAINI ) ( MUKU L KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED 14/ 12 /2010 T.C. NAIR SR. PS ITA NO. 4032/AHD/2008 M/S.KOHINOOR DYEING & PRINTING MILLS P.LTD. VS. IT O ASST.YEAR - 2005-06 - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(APPEALS)-I SURAT 5. THE DR AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD 1. DATE OF DICTATION..14.12.10 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.12.10 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 15.12.10. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .15.12.10. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.12.10 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER