Shri Mahendra A. Patel, Ahmedabad V. The Dy.CIT., Cent.Circle-2(2), Ahmedabad

CO 154/AHD/2011

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6320 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-09-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 22-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K GUPTA
• Assessee Lawyers: S N DIVETIA

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , , , , !' !' !' !', , , , #$ #$ #$ #$ %&' ( %&' ( %&' ( %&' (, , , , ) ) ) ) & ' & ' & ' & ' BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER) CO NO.154/AHD/2011 IN ITA NO.1339/AHD/2008 [ASSTT.YEAR : 2002-03] DCIT, CENT.CIR.2(2) AHMEDABAD. /VS. MAHENDRA A. PATEL C/O. SUDAMA RESORT PRITAMNAGAR SLOPE AHMEDABAD. ( (( (+, +, +, +, / APPELLANT) ( (( (-.+, -.+, -.+, -.+, / RESPONDENT) /0 1 2 &/ ASSESSEE BY : SHRI S.N. DIVETIA ) 1 2 &/ REVENUE BY : SHRI S.K. GUPTA 45 1 06/ DATE OF HEARING : 8 TH SEPTEMBER, 2011 789 1 06/ DATE OF PRONOUNCEMENT : 8 TH SEPTEMBER, 2011 &' / O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES CROSS- OBJECTION AGAINST ORDER OF THE COMMISSIONER OF INCO ME-TAX (APPEALS)-IV UNDER SECTION 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT FOR THE SAME YEAR I.E. A.Y.2002-2003, THE ASSESSEE HAS FILED APPEAL IN WHICH ALL THE GROUNDS RAISED IN THE CO ARE ALREADY RAISED. T HEREFORE, THIS CO IS INFRUCTOUS, THE SAME SHOULD BE PERMITTED TO BE WITH DRAWN. THE LEARNED DR HAS NO OBJECTION TO THIS REQUEST OF THE ASSESSEES COUN SEL. WE THEREFORE PERMIT THE ASSESSEE TO WITHDRAW THE CO. 3. IN THE RESULT, THE ASSESSEES CO IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&' ( %&' ( %&' ( %&' ( /BHAVNESH SAINI ) ) ) ) ) /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !' !' !' !' /VICE-PRESIDENT