Shri Mahavirchand Harakchand Chopra, Ahmedabad V. The Income Tax Officer, Ward-1(2)(3), Ahmedabad

CO 197/AHD/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3518 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 30-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: PF JAIN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER CROSS OBJECTION NO.197/AHD/2015 (IN ITA NO.2970/AHD/2015) (ASSESSMENT YEAR : 2012-13) MAHAVIRCHAND HARAKCHAND CHOPRA PROP.OF M/S.HARAKCHAND KEWALCHAND 1, CLOTH COMMERCIAL CENTRE SAKAR BAZAR, AHMEDABAD-380 001 / VS. THE INCOME-TAX OFFICER WARD-1(2)(3) AHMEDABAD-380 015 ./ ./ PAN/GIR NO. : AANPC 6729 K ( $ % / APPELLANT ) .. ( & % / RESPONDENT ) $ %' / APPELLANT BY : SHRI P.F. JAIN, AR & %(' / RESPONDENT BY : SHRI S.K. DEV, SR.DR )*(+ / DATE OF HEARING 27/02/2018 ,-./(+ / DATE OF PRONOUNCEMENT 01/03/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED CROSS-APPEAL BY THE ASSESSEE ARISES OUT OF THE SUBSTANTIVE APPEAL OF THE REVENUE IN ITA NO.2970/AH D/2015 RELEVANT TO ASSESSMENT YEAR ASSESSMENT YEAR (AY) 2012-13. CO NO.197/AHD/ 2015 MAHAVIRCHAND HARAKCHAND CHOPRA VS.ITO ASST.YEAR 2012-13 - 2 - 2. THE LD.AR FOR THE ASSESSEE SHRI P.F. JAIN SEEKS PERMISSION VIDE HIS ORAL REPRESENTATION AT THE TIME OF HEARING TO W ITHDRAW THE CAPTIONED CROSS OBJECTION OF THE ASSESSEE FILED IN THE REVENU ES APPEAL(SUPRA) ON THE GROUND THAT REVENUES APPEAL STANDS DISMISSED O WING TO LOW TAX EFFECT. THE LD.DR FOR THE REVENUE DOES NOT RAISE A NY OBJECTION. ACCORDINGLY, THE PRAYER FOR WITHDRAWAL OF THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS ACCEPTED. THUS, WE DISMISS THE CROSS OBJECTION OF THE ASSESSEE AS HAVING BEEN WITHDRAWN. 4. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 / 0 3 /201 8 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/ 03 /2018 3..),.)../ T.C. NAIR, SR. PS CO NO.197/AHD/ 2015 MAHAVIRCHAND HARAKCHAND CHOPRA VS.ITO ASST.YEAR 2012-13 - 3 - !'!# / COPY OF THE ORDER FORWARDED TO : 1. $ % / THE APPELLANT 2. & % / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( $ ) / THE CIT(A)-CONCERNED 5. 89:+)56 , $$56/ , $4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 27.2.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.2.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.5.3.2018 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 5.3.2018 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