Shree Panchasara Parshwanathji Jain Derasar , Ahmedabad V. The Dy.CIT, Patan Circle, Patan

CO 214/AHD/2014

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2432 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 09-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-11-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 05-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER CO NO.214/AHD/2014 IN ./ ITA.NO.1771/AHD/2014 / ASSTT. YEAR: 2005-2006 DCIT, PATAN CIRCLE PATAN 382 465. VS SHREE PANCHASARA PARSHWANATHJI JAIN DERASAR HEMCHANDRACHARYA ROAD PATAN : 382 465. PAN: AABTS 3777 R ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : MS.URVASHI SODHAN, AR REVENUE BY : SHRI MUDIT NAGPAL, SR.DR / DATE OF HEARING : 08/11/2016 / DATE OF PRONOUNCEMENT: 09 /11/2016 $%/ O R D E R PRESENT CROSS OBJECTION IS BEING FILED IN THE APPEA L OF THE REVENUE BEARING ITA NO.1771/AHD/2014. 2. LD.COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT T HE APPEAL OF THE REVENUE WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT INVOLVED THEREIN. THE CO FILED BY THE ASSESSEE IS IN SUPPORT OF THE LD.CI T(A)S FINDING. IT IS PERTINENT TO OBSERVE THAT SUB-SECTION 4 OF SECTION 253 AUTHORIZES THE RESPONDENT TO FILE CO AGAINST ANY PART OF ORDER IMP UGNED IN THE APPEAL. IN THE PRESENT CO, THE ASSESSEE HAS NOT SHOWN ITS G RIEVANCES AGAINST ANY CO NO.214/AHD/2014 2 PART OF THE CIT(A)S ORDER, THEREFORE, IT IS NOT MA INTAINABLE. IN VIEW OF THE ABOVE DISCUSSION, THE CO OF THE ASSESSEE IS DIS MISSED. 3. IN THE RESULT, CROSS OBJECTION OF THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE COURT ON 9 TH NOVEMBER, 2016 AT AHMEDABAD. SD (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 09/11/2016