D.K.Trivedi Marble, Ahmedabad V. Dy.Commissioner of Income Tax,Circle-2-(2), Ahmedabad

CO 204/AHD/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2033 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKESH JHA SR DR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER CO NO.204/AHD/2015 (IN IT(SS)A NO. 239/AHD/2015) / ASSESSMENT YEAR: 2010-11 M/S. D.K. TRIVEDI MARBLE, 1, PREMANJALI SOCIETY, NR. KHARAKUWA, BODAKDEV, AHMEDABAD .. CROSS-OBJECTOR PAN : AAUFA 5420 A (ORIGINAL RESPONDENT) VS DCIT, CENTRAL CIRCLE 2(2), AHMEDABAD .. RESPONDENT (ORIGINAL APPELLANT) ASSESSEE(S) BY : SHRI KARAN SHAH, AR REVENUE BY : SHRI RAKESH JHA, SR-DR / DATE OF HEARING 31 /12/2015 /DATE OF PRONOUNCEMENT 03 / 0 2 / 201 6 / O R D E R THE PRESENT CROSS OBJECTION IS PRESENTED AT THE INSTANC E OF ASSESSEE IN APPEAL OF THE REVENUE, I.E., IT(SS)A NO. 239/AHD/2015 IN ASSESSMENT YEAR 2010-11, ON THE FOLLOWING GROUNDS :- 1. THE LD. CIT(A) AFTER CAREFULLY CONSIDERING THE FACTS OF THE CASE, SUBMISSION AND VARIOUS CASE LAWS RELIED UPON BY THE RESPONDENT HAS RIGHTLY DELETED THE PENALTY LEVIED U/S 271(A)(C) OF THE ACT OF RS.4,01,700/-. 2. YOUR RESPONDENT CRAVES RIGHT TO ADD, AMEND, ALTER, MOD IFY, SUBSTITUTE, DELETE OR MODIFY ALL OR ANY OF THE ABOVE GROUNDS OF CROSS OBJECTION. 2. I FIND THAT THE APPEAL FILED BY THE REVENUE IN IT( SS)A NO.239/AHD/2015 WAS DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 6 TH JANUARY 2016 ON THE GROUND THAT THE APPEAL WAS NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT. AS THE APPE AL FILED BY THE CO NO.204/AHD/2015 IN IT(SS)A NO. 239 /AHD/2015 DCIT V.S D.K. TRIVEDI MARBLE AY 2010-11 2 REVENUE ITSELF WAS FOUND TO BE NON-MAINTAINABLE AND AS THE CROSS OBJECTION ARISES ONLY AS A RESULT OF THAT APPEAL, THE CR OSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS. HENCE, THE CROSS- OBJECTION FILED BY THE ASSESSEE IS DISMISSED BEING IN FRUCTUOUS. 3. IN THE RESULT, THE CROSS-OBJECTION FILED BY THE ASSES SEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 3RD FEBRUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA K. YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 03/02/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / DR, ITAT, AHMEDABAD 6. (- . / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD