Dina Jagdish Damania L/h of late Jagdish Kanjibhai Damania, Daman V. The ACIT, Vapi Circle, Vapi

CO 115/AHD/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0791 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 5 month(s) 14 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 29-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

CR. OBJECTION: JAGDISH KANJIBHAI DAMANIA & OTHERS/C.O. NOS.115/AHD/2015, 06 & 07/SRT/2017 FOR A.Y.2010-11 & 13-14 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER CROSS OBJECTION NO.115/AHD/2015 ARISING OUT OF . . ./ I.T.A NO.1259/AHD/2015 [ [ / ASSESSMENT YEAR: 2010-11 L/H.DINA JAGDISH DAMANIA, LATE SHRI JAGDISH KANJIBHAI DAMANIA, PROP. SILVER STAR DISTILLERY, PLOT NO.57(1)-8A, BHENSLORE, NANI DAMAN, DAMAN & DIU 396210. [PAN: ABHPD 0142 J] VS . ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI 396 195. / APPELLANT /RESPONDENT CROSS OBJECTION NO.05/SRT/2017 ARISING OUT OF . . ./ I.T.A NO.941/AHD/2017 [ [ / ASSESSMENT YEAR: 2013-14 SHRI PRAVINKUMAR RAMNAL DESAI, DARWAJA FALIA, PO.KATHODARA, RAL: KAMRAJ, DIST-SURAT. [PAN: ABFPD 2392 C] VS . THE INCOME TAX OFFICER, WARD-2(2)(4), SURAT. / APPELLANT /RESPONDENT CROSS OBJECTION NO.06/SRT/2017 ARISING OUT OF . . ./ I.T.A NO.942/AHD/2017 [ [ / ASSESSMENT YEAR: 2013-14 SHRI RAMCHANDRA RAMANLAL DESAI, 1/126, DARWAJA STREET, KATHODARA, VAV, TALUKA-KAMREJ, DIST- SURAT 394326. [PAN: AQIPD 0519 M] VS . THE INCOME TAX OFFICER, WARD-2(2)(4), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI SAPNESH SHETH CA /REVENUE BY SMT. ANUPAMA SINGLA SR.DR / DATE OF HEARING: 09.12.2019 /PRONOUNCEMENT ON: 13.12.2019 CR. OBJECTION: JAGDISH KANJIBHAI DAMANIA & OTHERS/C.O. NOS.115/AHD/2015, 06 & 07/SRT/2017 FOR A.Y.2010-11 & 13-14 PAGE 2 OF 3 /O R D E R PER SANDEEP GOSAIN, JM: 1. THESE THREE CROSS APPEALS BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-VALSAD AND CIT(A)-1, SURAT AND DATED 18.03.2015 AND 23.01.2017 FOR THE ASSESSMENT YEAR 2010-11 AND 2013-14 RESPECTIVELY. 2. AT THE OUTSET, THE LD.AUTHORISED REPRESENTATIVE(AR) OF THE ASSESSEES SUBMITTED BEFORE US THAT THE THREE MAIN APPEALS FILED BY THE REVENUE HAVE ALREADY BEEN DISMISSED ON ACCOUNT OF THE LOW TAX EFFECT. IT WAS ALSO SUBMITTED THAT THE ASSESSEE DO NOT WANT TO CONTINUE WITH THE PRESENT CROSS OBJECTIONS AND WANTS TO WITHDRAW THE SAME. IN THIS RESPECT, THE LD.AR HAS MADE AN ENDORSEMENT THEREBY WITHDRAWING THE ABOVE CROSS OBJECTIONS. THUS, KEEPING IN VIEW OF THE STATEMENT OF THE LD.AR, ALL THE ABOVE THREE CROSS OBJECTIONS STANDS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THREE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 13-12-2019. SD/- SD/- (O.P.MEENA) (SANDEEP GOSAIN) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 13 TH DECEMBER , 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT CR. OBJECTION: JAGDISH KANJIBHAI DAMANIA & OTHERS/C.O. NOS.115/AHD/2015, 06 & 07/SRT/2017 FOR A.Y.2010-11 & 13-14 PAGE 3 OF 3