Lily Enclave Pvt. Ltd., Ahmedabad V. The DCIT, Cent. Circle-2(4), Ahmedabad

CO 135/AHD/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1534 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 6 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-04-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 13-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MOHAMMAD USM AN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER C.O. NOS.135,136&137/AHD/2013 (IN IT(SS)A NO. 143,144&145/AHD/2013) (ASSESSMENT YEARS: 2005-06, 2006-07&2007-08) LILY ENCLAVE PVT. LTD. 63, NEW CLOTH MARKET, O/S. RAIPUR GATE, AHMEDABAD VS. DCIT, CENTRAL CIRCLE-2(4), ANNEXEE TO AYKAR BHAWAN, ASHRAM ROAD, AHMEDABAD [ PAN NO. AAAC L 9905 C ] ( APPELLANT/CROSS OBJECTOR ) .. ( RESPONDENT ) APPELLANT BY : SHRI PARIN SHAH, AR RESPONDENT BY : SHRI MOHAMMAD USMAN , CIT D.R. DATE OF HEARING 14/12/2020 DATE OF PRONOUNCEMENT 14/12/2019 / O R D E R PER BENCH:- THESE MATTERS WERE FIXED FOR HEARING ON 14.12.2020. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE MOVED AN APPLICATI ON DATED 26.11.2020FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE THAT THE TRIBUNAL HAS ALREADY DISMISSED THE SAID IT(SS)A FIL ED BY THE DEPARTMENT DUE TO LOW TAX EFFECT. HENCE, THE ASSESSEE DOES NO T WANT TO CONTINUE THE CROSS OBJECTION AND WITHDRAW THE SAME. THE LD. DR FOR THE REVENUE HAS NO OBJECTION. C.O. NOS.1 35TO137/AHD/2013 (IN IT(SS)A NOS. 143 TO 145/AHD/2013) LILY ENCLAVE PVT. LTD. VS. DCIT A.YS. 2005-06 TO 2007-08 - 2 - 2. IN THE LIGHT OF THE ABOVE SUBMISSIONS MADE BY TH E LD. AR AND THE LETTER DATED 26.11.2020 MADE BY THE LD. COUNSEL FOR THE ASSESSEE THE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED AS WITHD RAWN. 3. IN THE RESULT, THE C.OS. FILED BY THE ASSESSEE A RE DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 14/12/2020 SD/- SD/- (PRADIP KUMAR KEDIA) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/12/2020 TANMAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-9, AHMEDABAD. 5. !!' , $ % , &' / DR, ITAT, AHMEDABAD 6. () * + / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 14/12/2020. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/12/2020 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 14 /12//2020 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14/1 2/2020 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER