M/s. Ashirwad Developers, Ahmedabad V. The DY.CIT, Circle-9, Ahmedabad

CO 110/AHD/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3524 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 26-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

CO NO. 110/AHD/2015 M/S.ASHIRWAD DEVELOPERS VS. DCIT ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] CO NO. 110/AHD/2015 (IN ITA NO. 1567/AHD/2015) ASSESSMENT YEAR: 2011-12 ASHIRWAD DEVELOPERS .......CROSS-OBJECTOR DEV RESIDENCY, OPP. NIRMAN HOMES, (O RIGINAL RESPONDENT) NEW SG ROAD, GOTA, AHMEDABAD-382 481 [PAN : AAQFA 3704 M] VS. DY. COMMISSIONER OF INCOME-TAX ............................RESPONDENT CIRCLE-9, AHMEDABAD (ORIGINAL APPELLANT ) APPEARANCES BY: NONE FOR THE CROSS-OBJECTOR VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 06.02.2018 DATE OF PRONOUNCING THE ORDER : 07.02.2018 O R D E R PER BENCH : 1. THE PRESENT CROSS-OBJECTION IS PRESENTED AT THE INSTANCE OF ASSESSEE IN APPEAL OF THE REVENUE, I.E., ITA NO. 1567/AHD/2015 FOR ASSESSMENT YEAR 2011-12. 2. WHEN THIS CROSS-OBJECTION WAS CALLED OUT FOR HEA RING, OUR ATTENTION WAS INVITED TO THE FACT THAT THAT VIDE ORDER DATED 16.1 2.2015 THE RELATED APPEAL, I.E. ITA NO.1567/AHD/2015 HAS ALREADY BEEN DISMISSED ON ACCO UNT OF LOW TAX EFFECT AND THAT THE CROSS-OBJECTION MERELY SUPPORTS THE ORDER OF TH E CIT(A). 3. NONE APPEARED FOR THE ASSESSEE. LEARNED DEPARTME NTAL REPRESENTATIVE SUPPORTS THAT, IN VIEW OF THE UNDISPUTED FACTUAL PO SITION AS ABOVE, THE CROSS- OBJECTION MAY BE DISMISSED AS NOT MAINTAINABLE. CO NO. 110/AHD/2015 M/S.ASHIRWAD DEVELOPERS VS. DCIT ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 4. IN VIEW OF ABOVE DISCUSSION, AS ALSO BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DISMISS THE CROSS-OBJECTI ON AS INFRUCTUOUS. 5. IN THE RESULT, THE CROSS-OBJECTION IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 7 TH DAY OF FEBRUARY, 2018. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 7 TH DAY OF FEBRUARY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION:.....ONE PAGE DICTATION PAD, A S DICTATED BY HONBLE AM, ATTACHED..06.02.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 06.02.2018........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 07.02.2018....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: . 07.02.2018....... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 07.02.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER