M/s. Royal Food Products,, Navsari v. The Income tax Officer, Ward-3,, Navsari

ITA 666/AHD/2008 | 2004-2005
Pronouncement Date: 12-07-2010 | Result: Dismissed

Appeal Details

RSA Number 66620514 RSA 2008
Assessee PAN AADFR0714P
Bench Ahmedabad
Appeal Number ITA 666/AHD/2008
Duration Of Justice 2 year(s) 4 month(s) 22 day(s)
Appellant M/s. Royal Food Products,, Navsari
Respondent The Income tax Officer, Ward-3,, Navsari
Appeal Type Income Tax Appeal
Pronouncement Date 12-07-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 12-07-2010
Date Of Final Hearing 12-07-2010
Next Hearing Date 12-07-2010
Assessment Year 2004-2005
Appeal Filed On 20-02-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD B BENCH (BEFORE S/SHRI MAHAVIR SINGH JM & A.N.PAHUJA AM ) ITA NO. 666/AHD/2008 ASSTT. YEAR:- 2004-05 M/S ROYAL FOOD PRODUCTS 483 NEW GIDC BARDOLI ROAD NAVSARI [PAN:AADFR0714P] VS INCOME-TAX OFFICER WARD-3 NAVSARI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.MADHUSUDAN DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 15.10.2007 OF THE LD. CIT(A) VALSAD UPHOLDIN G LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME-TAX ACT 1961[HEREINAFTER REFERRED TO AS THE ACT] ON THE DISALLOWANCE OF RS.6 22 273/- ON ACCOUNT OF PURCHAS E OF PACKING MATERIAL FROM VENDORS. NONE APPEARED ON BEHALF OF THE ASSESSEE WH EN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FI LED EVEN WHEN APPEAL WAS EARLIER ADJOURNED FOR TODAYS HEARING ON THE BASIS OF REQUEST DATED 20.5.2010 FILED BY THE LD. AR ON BEHALF OF THE ASSESSEE. IT THEREFORE APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL 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 OF 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 12.07.2010 SD/- SD/- ( MAHAVIR SINGH) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 12.07.2010 . ITA NO.666/AHD/2008 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO WARD-3 NAVSARI / THE CIT CONCERNED/ THE CIT(A) VALSAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT AHMEDABAD BENCH