M/s Hotel Landmark, Shimla V. DCIT, Shimla

CO 21/CHANDI/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1183 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SIDHU

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. 21/CHD/2015 IN ITA 433/CHD/2015 ASSESSMENT YEAR: 2010-11 HOTEL LANDMARK, VS THE DCIT, THE MALL, CIRCLE, SHIMLA. SHIMLA. PAN: AAEFH9693Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR RESPONDENT BY : SHRI D.S. SIDHU DATE OF HEARING : 14.09.2015 DATE OF PRONOUNCEMENT : 14.09.2015 O R D E R PER BHAVNESH SAINI,JM THE PRESENT CROSS OBJECTION IS FILED IN SUPPORT OF THE ORDER OF LD. CIT(APPEALS) IN GRANTING DEDUCTION UND ER SECTION 80IC OF THE INCOME TAX ACT. NO INDEPENDENT RELIEF IS PRAYED IN THE AFORESAID CROSS OBJECTION. 2. SINCE THE CROSS OBJECTION IS MERELY FILED IN SUP PORT OF THE ORDER OF THE LD. CIT(APPEALS), THEREFORE, TH E CROSS OBJECTION IS NOT MAINTAINABLE. THE LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE CROSS 2 OBJECTION. THE SAME IS, THEREFORE, DISMISSED AS WITHDRAWN. 3. IN THE RESULT, CROSS OBJECTION IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BH AVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 14 TH SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH