Paradeep Phosphates Ltd., Bhubaneswar V. ACIT, Bhubaneswar

CO 3/CTK/2015

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 3233 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 05-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MOHAPATRA
• Assessee Lawyers: B K MOHAPATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER C.O NO.03/CTK/2015 (IN ITA NO.515/CTK/2014) ASSESSMENT YEAR : 2006 - 07 PARADEEP PHOSPHATES LIMITED, BAYAN BHAWAN, PT. JAWAHARLAL NEHRU MARG, BHUBANESWAR. VS. DCIT, CIRCLE 1(1), BHUBANESWAR PAN/GIR NO. AABCP 3276 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI B.K.MOHAPATRA, AR REVENUE BY : SHRI A.K.MOHAPATRA, CIT,DR DATE OF HEARING : 07/11/ 2017 DATE OF PRONOUNCEMENT :07/11/ 2017 O R D E R PER N.S.SAINI, AM THE CROSS OBJECTION FILED BY THE ASSESSEE IS ARISING OUT OF ITA NO.515/CTK/2014 FOR THE ASSESSMENT YEAR 2006 - 07. 2. AT THE TIME OF HEARING, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE CROSS OBJECTION FILED BY THE ASSESSEE IS IN SUPPORT OF THE ORDER OF THE CIT(A) AND SINCE THE ASSESSEE HAS NO GRIEVANCE AGAINST THE ORDER OF THE CIT(A), THE CROSS OBJECTION MAY BE TREATED AS INFRUCTUOUS. 3. IN VIEW OF ABOVE SUBMISSION OF LD A.R. OF THE ASSESSEE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND HENCE DISMISSED. 2 C.O NO.03/CTK/2015 (IN ITA NO.515/CTK/2014) ASSESSMENT YEAR : 2006 - 07 4. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/11/2017. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 07 /11/2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : 1. THE CROSS OBJECTOR : PARADEEP PHOSPHATES LIMITED, BAYAN BHAWAN, PT. JAWAHARLAL NEHRU MARG, BHUBANESWAR . 2. THE RESPONDENT: DCIT, CIRCLE 1(1), BBSR 3. THE CIT(A) CONCERNED 4. PR.CIT - CONCERNED 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY// BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK