M/s. Agarwal Metals & Alloys, Delhi V. The Dy.CIT, Vapi Circle, Vapi

CO 116/AHD/2015

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3650 (ITAT-MUMBAI)
• Duration Of Justice: 7 year(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 195

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 1266 & 1267/AHD/2015 (Assessment years : 2004-05 & 2005-06) Assistant Commissioner of Income- tax, Vapi Circle, Vapi Room No.303, Shivam Commercial Complex, N.H. No.8, Vapi-396 195 vs M/s Agarwal Metals and Alloys Survey No.106/2, Village-Kala Silvassa, Dadra and Nagar Haveli PAN : AAEFA7544D APPELLANT RESPONDENT C.O. Nos. 116 & 117/Mum/2015 (Arising out of ITAs No. 1266 & 1267/MUM/2015) (Assessment years : 2004-05 & 2005-06) M/s Agarwal Metals and Alloys Survey No.106/2, Village-Kala Silvassa, Dadra and Nagar Haveli PAN : AAEFA7544D vs Assistant Commissioner of Income- tax, Vapi Circle, Vapi Room No.303, Shivam Commercial Complex, N.H. No.8, Vapi-396 195 CROSS OBJECTOR RESPONDENT Assessee represented by Shri S.B. Garg & Shri Sachin Kumar Department represented by Shri Tejinder Pal Singh (DR) Date of hearing 27/05/2022 Date of pronouncement 06/07/2022 ORDER Per Kavitha Rajagopal (JM): These appeals have been filed by the Revenue as against the orders of Ld.CIT(A) both dated 17/03/2015 for assessment years 2004-05 and 2005-06.