Oswal Extrusion Ltd., Ahmedabad V. The ACIT, Circle -5, Now DCIT, Circle-3(1)(2), Ahmedabad

CO 213/AHD/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4050 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Keywords: Tax effect

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR CROSS OBJECTION NO. 213/AHD/2015 (IN ITA NO. 3209/AHD/2015) ( ASSESSMENT YEAR : 2009-10) OSWAL EXTRUSION LTD., H. B. JIRAWALA HOUSE, 13, NAVBHARAT SOCIETY, USMANPURA, AHMEDABAD 380013 / VS. THE ASST. COMMISSIONER OF INCOME TAX , CIRCL-5, AHMEDABAD NOW DCIT , CIRCLE3(1)(2), AHMEDABAD / / PAN/GIR NO. : AAACO7290H ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : ASTHA MANIAR, A.R. / RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. DATE OF HEARING 10/08/2018 !'# / DATE OF PRONOUNCEMENT 21/08/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED CROSS OBJECTION BY THE ASSESSEE ARISE S OUT OF THE SUBSTANTIVE APPEAL OF THE REVENUE IN ITA NO.3209/AH D/2015 RELEVANT TO ASSESSMENT YEAR ASSESSMENT YEAR (AY) 2009-10. CO NO. 213/AHD/15 [OSWAL EXTRUSION LTD. VS. DCIT] AY 2009-10 - 2 - 2. THE LEARNED AR FOR THE ASSESSEE SEEKS PERMISSION VIDE A WRITTEN REQUEST AT THE TIME OF HEARING TO WITHDRAW THE CAPT IONED CROSS OBJECTION OF THE ASSESSEE FILED IN THE REVENUES AP PEAL(SUPRA) ON THE GROUND THAT REVENUES APPEAL STANDS DISMISSED OWING TO LOW TAX EFFECT. THE LEARNED DR FOR THE REVENUE DOES NOT RA ISE ANY 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 THUS, WE DISMISS THE CROSS OBJECTION OF THE ASSESSEE AS HAVING BEEN WITHDRAWN. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/08/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 21/08/20 18