Seasons Hotels Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-8(1), Ahmedabad

CO 278/AHD/2010

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 5668 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 09-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P R GHOSHDR
• Assessee Lawyers: P D SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' BEFORE SHRI D K TYAGI,JM & SHRI A N PAHUJA,AM C O NOS.278, 279 & 280/AHD/2010 [IN ITA NOS.2502, 2503 & 2504/AHD/2010] (ASSESSMENT YEARS:-2004-05, 2005-06 & 2006-07) SEASONS HOTELS PVT. LTD., 469/7,PARSI CHAWL, OPPOSITE MASKATI MARKET, SAKAR BAAR, AHMEDABAD V/S INCOME-TAX OFFICER, WARD- 8(1), 4 TH FLOOR, AJANTA COMMERCIAL COMPLEX, A- WING, ASHRAM ROAD, AHMEDABAD [APPELLANT] [RESPONDENT] ASSESSEE BY :- SHRI P D SHAH, AR REVENUE BY:- SHRI P R GHOSH,DR O R D E R PER BENCH: THESE CROSS OBJECTIONS[CO] IN ITA NOS.2502, 2503 & 2504/AHD/2010 BY THE ASSESSEE DIRECTED AGAINST THRE E SEPARATE ORDERS DATED 24.5.2010 OF THE LD. CIT(APPEALS)-XIV, AHMEDABAD,FOR THE AYS 2004-05 TP 2006-07, RAISE COMMON GROUNDS RE LATING TO VALIDITY OF REOPENING OF THE ASSESSMENTS FOR THE RE SPECTIVE YEARS. 2 AT THE OUTSET, THE LEARNED AR ON BEHALF OF THE AS SESSEE SOUGHT PERMISSION TO WITHDRAW THESE THREE COS. THE LEARNED DR DID NOT RAISE ANY OBJECTION TO THE SUCH WITHDRAWAL .. 3 IN THE RESULT, THESE THREE COS ARE DISMISSED AS W ITHDRAWN. ORDER PRONOUNCED IN THE COURT TODAY ON 4 -03-2011 SD/- SD/- (D K TYAGI) JUDICIAL MEMBER (A N PAHUJA) ACCOUNTANT MEMBER DATED : 4 -03-2011 C.O. NOS.278 TO 280/AHD/2010 2 COPY OF THE ORDER FORWARDED TO: 1. SEASONS HOTELS PVT. LTD., M/S MEHTA LODHA & CO. , CHARTERED ACCOUNTANTS, 105 SAKAR-I, ASHRAM ROAD, AHMEDABAD 2. INCOME-TAX OFFICER, WARD-8(1), 4 TH FLOOR, AJANTA COMMERCIAL COMPLEX, A-WING, ASHRAM ROAD, AHMEDABAD 3. CIT CONCERNED 4. CIT(APPEALS)-XIV,AHMEDABAD 5. DR, ITAT, AHMEDABAD BENCH-B, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD