M/s Smart Value Product and Services Ltd., New Delhi V. DCIT, Parwanoo

CO 2/CHANDI/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1412 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 21-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER CO NO. 2/CHD/2015 IN ITA 685/CHD/2014 ASSESSMENT YEAR: 2009-10 M/S SMART VALUE PRODUCT & VS THE DCIT, SERVICES LTD., CIRCLE, 2 ND FLOOR, PARWANOO. LAJPAT NAGAR-II, NEW DELHI. PAN: AAKCS4493C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI MANOJ MISHRA DATE OF HEARING : 20.10.2015 DATE OF PRONOUNCEMENT : 20.10.2015 O R D E R PER BHAVNESH SAINI,JM IN THIS CROSS OBJECTION, ASSESSEE CHALLENGED THE ADDITION OF RS. 4,16,405/- ON ACCOUNT OF COMMISSION . 2. THIS GROUND WAS NOT PRESSED BEFORE LD. CIT(APPEALS), THEREFORE, IT WAS DISMISSED. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE MA Y BE PERMITTED TO WITHDRAW THE CROSS OBJECTION. IN VIEW OF 2 THE SUBMISSIONS OF LD. COUNSEL FOR THE ASSESSEE, CR OSS OBJECTION IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, CROSS OBJECTION IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SA INI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH OCT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH