Surya Awas Vikas Pvt. Ltd., Gwalior V. Dy.C.I.T., Circle-3(1), Gwalior

CO 14/AGR/2013

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8600 (ITAT-AGRA)
• Duration Of Justice: 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 10-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 27-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER C.O. NO. 14/AGRA/2013 (IN ITA NO. 96/AGRA/2013) ASSTT. YEAR : 2007-08) SURYA AVAS VIKAS PVT. LTD., VS. D.C.I.T., CIRCL E 3(1), SADAR BAZAR, MORAR, GWALIOR. GWALIOR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 10.07.2013 DATE OF PRONOUNCEMENT OF ORDER : 10.07.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS CROSS OBJECTION WAS RECEIVED AFTER DISMISSAL OF THE DEPARTMENTAL APPEAL. THIS CROSS OBJECTION IS FILED ON THE REASON THAT TH E DEPARTMENTAL APPEAL CANNOT BE FILED DUE TO LOW TAX EFFECT. IT IS STATED THAT THE DEPARTMENTAL APPEAL IN ITA NO. 96/AGRA/2013 HAS ALREADY BEEN DISMISSED VIDE ORDER DATED 27.06.2013 DUE TO LOW TAX EFFECT. THEREFORE, THE CROSS OBJECTION OF THE A SSESSEE HAS BECOME INFRUCTUOUS AND IS ACCORDINGLY DISMISSED. 2. IN THE RESULT, THE CROSS-OBJECTION OF ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER C.O. NO. 14/AGRA/2013 2 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY