Ideal Sheet Metal Stamping and Pressing Pvt. Ltd., Ahmedabad V. The Dy.CIT., Circle-4, Ahmedabad

CO 135/AHD/2007

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4569 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-04-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 18-06-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJA RAM SOH
• Assessee Lawyers: APARNA PARELAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI B. S. SAINI, JUDICIAL MEMBER AND SHRI N.S.SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 20-04-10 DRAFTED ON: 20-04-10 CROSS OBJECTION NO.135/AHD/2007 (ARISING OUT OF ITA NO.1602/AHD/2007) ASSESSMENT YEAR : 2001-2002 DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AHMEDABAD. VS. IDEAL SHEET METAL STAMPINGS AND PRESSINGS PVT. LTD., KALIDAS MILL COMPOUND, GOMTIPUR, AHMEDABAD. PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI APARNA PARELAKAR C.A RESPONDENT BY: SHRI RAJA RAM SOH SR. D.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS A CROSS OBJECTION FILED BY THE ASSESSEE AG AINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)- VIII, AHMEDABAD, DATED 23.01.2007 FOR ASSESSMENT YEAR 200 1-02 BY TAKING THE FOLLOWING GROUND OF CROSS OBJECTION. 1. THE LEARNED CIT(APPEALS) ERRED IN NOT ADJUDICAT ING ON THE GROUND BEFORE HIM THAT THE ORDER PASSED BY LEAR NED ASSESSING OFFICER IS BAD IN LAW AND HENCE IS REQUIR ED TO BE QUASHED. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED R EPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT HE IS NOT PRESSING T HE CROSS OBJECTION - 2 - FILED BY THE ASSESSEE. THEREFORE, THE CROSS OBJECTI ON FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 20 TH DAY OF APRIL, 2010. SD/- SD/- (BHAVNESH SAINI) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD; ON THIS 20 TH DAY OF APRIL, 2010 PARAS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VIII, AHMEDABAD. 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 20.04.2010 --------------- ---- 2. DRAFT PLACED BEFORE AUTHORITY 20.04.2010 ----- -------------- 3. DRAFT PROPOSED & PLACED 20.04.2010 ------------ ------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 20.04.2010 ----------- -------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 20.04.2010 --------- ----------- 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK 20.04.2010 ------- ------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------