Shri Ashwin B.Patel, Ahmedabad V. The Dy.CIT.,Cent.Circle-2(1), Ahmedabad

CO 176/AHD/2010

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7561 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-08-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 13-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K
• Assessee Lawyers: S N DIVETIA

Judgement Text

, , , , B , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & ' & ' & ' & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) CO.NO.176/AHD/2010 IN IT(SS)A.NO.314/AHD/2010 [ASSTT. YEAR : 2001-2002] SHRI ASHWIN B. PATEL 23, JAY BHIMNATH SOCIETY OPP: SAMRATNAGAR, ISANPUR AHMEDABAD. /VS. DCIT, CENT.CIR.2(1) AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI S.N. DIVETIA ( 0 1 &/ REVENUE BY : SHRI B.K.S. PANDYA 3 0 /4'/ DATE OF HEARING : 6 TH AUGUST, 2012 5%6 0 /4'/ DATE OF PRONOUNCEMENT : 07-09-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS CO BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) FOR THE AS SESSMENT YEAR 2001- 2002. 2. THE ONLY EFFECTIVE GROUND OF THE CO OF THE ASSES SEE IS AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN HOLDING RS.64,390/- AS NON-AGRI. INCOME AND UPHELD THE ADDI TION TO THAT EXTENT. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS NOT PRE SSED THE GROUND OF THE CO PREFERRED BY THE ASSESSEE, AND ACCORDINGLY, THE SAME IS DISMISSED. CO.NO.176/AHD/2010 -2- 4. IN THE RESULT, THE CO OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( #.% $% /A.MOHAN ALANKAMONY) &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD