Viva Laboratories Pvt.Ltd.,, Ahmedabad v. The Income tax Officer,Ward-8(4),, Ahmedabad

ITA 4482/AHD/2007 | 1996-1997
Pronouncement Date: 09-08-2010 | Result: Dismissed

Appeal Details

RSA Number 448220514 RSA 2007
Assessee PAN AAACV3958M
Bench Ahmedabad
Appeal Number ITA 4482/AHD/2007
Duration Of Justice 2 year(s) 7 month(s) 19 day(s)
Appellant Viva Laboratories Pvt.Ltd.,, Ahmedabad
Respondent The Income tax Officer,Ward-8(4),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 09-08-2010
Date Of Final Hearing 09-08-2010
Next Hearing Date 09-08-2010
Assessment Year 1996-1997
Appeal Filed On 20-12-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD D BENCH (BEFORE S/SHRI T.K.SHARMA JM & A.N.PAHUJA AM ) ITA NO. 4482/AHD/2007 ASSTT. YEAR:- 1996-97 M/S VIVA LABORATORIES PVT. LTD. A- 1 MANTHAN APARTMENTS NEAR SUN- N- STEP CLUB SOLA ROAD GHATLODIA AHMEDABAD-380061 [PAN:AAACV3958M] VS CIT(A)-XIV AHMEDABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHUBNESH KULSHRESTHA DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 23.10.2007 OF THE LD. CIT(A)-XIV AHMEDABAD U PHOLDING LEVY OF PENALTY OF RS. 6 35 640/- U/S 271(1)(C) OF THE INCOME-TAX ACT 1961[HEREINAFTER REFERRED TO AS THE ACT] ON THE ADDITIONS OF RS.15 89 100/-. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED DESPITE SERVICE OF NOTICE [ AD ON RECORD] . IT THEREFORE APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. 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)] THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 2. IN THE RESULT APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 9.08.2010 SD/- SD/- (T.K.SHARMA) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 9.08.2010 . ITA NO.4482/AHD/2007 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO WARD-8(4) AHMEDABAD / THE CIT CONCERNED/ THE CIT(A)-XIV AHMEDABAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT AHMEDABAD BENCH