Shri Jayeshkumar Dhanraj Shah, SILVASSA V. The Income Tax Officer, Vapi Ward-2, Vapi

CO 23/AHD/2014

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2611 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K KABRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI R.P. TOLANI, JM & SHRI MANISH BORAD, AM. CO NOS.23 /AHD/2014 ARISING OUT ITA NO.1986/AHD/2013 ASST. YEAR: 2009-10 ITO, VAPI WARD-2, VAPI. VS. SHRI JAYESHKUMAR D. SHAH, AJIT TRADERS, UMARKUL ROAD,SILVASSA APPELLANT RESPONDENT PAN AEUPS4446J CO NOS.24 /AHD/2014 ARISING OUT ITA NO.1987/AHD/2013 ASST. YEAR: 2009-10 ITO, VAPI WARD-2, VAPI. VS. SHRI JANAK D. SHAH, AJIT NAGAR HAVELI CEMENT PRODUCTS, UMARKUL ROAD,SILVASSA APPELLANT RESPONDENT PAN AEUPS4445M AND CO NOS.25 /AHD/2014 ARISING OUT ITA NO.1988/AHD/2013 ASST. YEAR: 2009-10 ITO, VAPI WARD-2, VAPI. VS. SHRI PRAGNESHKUMAR D. SHAH, AJIT TRADERS, UMARKUL ROAD,SILVASSA APPELLANT RESPONDENT PAN AEUPS4447K CO NO.23 TO 25/AHD/14 ITA NO. 1986-1988/AHD/2013 ASST. YEAR 2009-10 2 APPELLANT BY SHRI S. K. KABRA, AR RESPONDENT BY SHRI K. MADHUSUDAN, SR.DR DATE OF HEARING: 8/12/2016 DATE OF PRONOUNCEMENT: 8/12/2016 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THESE THREE CROSS OBJECTIONS ARE FILED AGAINST REV ENUES APPEALS IN ITA NOS.1986 TO 1988/AHD/2013 FOR ASST. YEAR 2009-10. 2. AT THE OUTSET THE LD. AR SUBMITTED THAT THESE TH REE CROSS OBJECTIONS ARE PERTAINING TO THE APPEALS IN ITA NOS .1986 TO 1988/AHD/2013 FOR ASST. YEAR 2009-10 WHICH HAVE BEE N DISPOSED OF VIDE COMMON ORDER DATED 16/12/2015 OF THE TRIBUNAL IN ITA NO. 1692/AHD/2015 FOR ASST. YEAR 2011-12 IN THE CASE OF ITO, WARD - 11(4), AHMEDABAD VS. SHALIBHADRA SPECIALITY CHEM. I NDUSTRIES, & 166 OTHERS, DUE TO LOW TAX EFFECT. LD. AR FURTHER SUBMITTED THAT AS THE MAIN APPEALS OF THE REVENUE HAVE BEEN DISMISSED FOR LOW TAX EFFECT, HE DOES NOT INTEND TO PRESS THE CROSS OBJECTIONS. 3. ON THE OTHER HAND LD. DR HAD NO OBJECTION IF THE CROSS OBJECTIONS ARE NOT PRESSED. CO NO.23 TO 25/AHD/14 ITA NO. 1986-1988/AHD/2013 ASST. YEAR 2009-10 3 4. AFTER HEARING THE LD. REPRESENTATIVES AND PERUSI NG THE RECORD, WE AGREE WITH THE CONTENTIONS OF LD. AR AND DISMISS THE CROSS OBJECTIONS AS NOT PRESSED. 5. IN THE RESULT, ALL THE CROSS OBJECTIONS ARE DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH DECEMBER, 2016 SD/- SD/- (R.P. TOLANI) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 8/12/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD CO NO.23 TO 25/AHD/14 ITA NO. 1986-1988/AHD/2013 ASST. YEAR 2009-10 4 1. DATE OF DICTATION: 8/12/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 8/12/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 8/12/16 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: