The Shramjivi Vividhlakshmi Dhiran & Grahak Sahkari Mandli Ltd., Anand V. The Income Tax Officer, Ward- 1, Anand

CO 214/AHD/2013

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3394 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 10-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) C.O. NO: 214/AHD/2013 (IN ITA NO. 1753/AHD/2013) (ASSESSMENT YEAR: 2009-10) SHRAMIJVI VIVIDHLAKSHMI DHIRAN & GRAHAK SAHKARI MANDLI LTD., GURUNANAK SAHEB MARG, BEHIND C.P. COLLEGE, ANAND V/S INCOME TAX OFFICER, WARD- 1, ANAND (APPELLANT) (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY : SHRI G. C. DAXINI, SR. D.R. ( )/ ORDER DATE OF HEARING : 12 -01-201 8 DATE OF PRONOUNCEMENT : 15 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. THIS CROSS OBJECTION BY THE ASSESSEE IS PREFERRED I N SUPPORT OF THE ORDER OF THE LD. CIT(A) FOR A.Y. 2009-10. C.O. NO 124/ AHD/2013 . A.Y. 2009-1 0 2 2. WE FIND THAT REVENUES APPEAL IN ITA NO. 1753/AHD/2 013 WAS DISMISSED BY THE BENCH VIDE ORDER DATED 16.12.2015 FINDING THAT THE TAX EFFECT WAS LESS THAN RS. 10 LAKHS. 3. SINCE THE APPEAL BY THE REVENUE HAS BEEN DISMISSED FOR WANT OF TAX EFFECT AND THE CROSS OBJECTION BY THE ASSESSEE IS IN SUPPORT O F THE ORDER OF THE LD. CIT(A), HENCE, BECOMES INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON 15 - 01- 20 18 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 15/01/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD