Designmate (India) Pvt. Ltd., Ahmedabad V. The ACIT(OSD), Range-1, Ahmedabad

CO 33/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0025 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 04-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

CO NO. 33/AHD/2016 ACIT VS. DESIGNMATE (INDIA) PVT LTD ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] CO NO. 33/AHD/2016 (IN ITA NO. 215/AHD/2016) ASSESSMENT YEAR: 2009-10 DESIGNMATE (INDIA) PVT LTD .......CROSS-OBJE CTOR HORIZON, 2 ND FLOOR, (ORIGINAL RESPONDENT) SWATI SOCIETY ROAD, DARPAN CIRCLE, NAVRANGPURA, AHMEDABAD-380009 [PAN : AABCD 7408 F] VS. ASSTT. COMMISSIONER OF INCOME-TAX (OSD) ............................RESPONDENT RANGE-1, AHMEDABAD (ORIGINAL APPELLANT) APPEARANCES BY: KINJAL V SHAH, FOR THE CROSS-OBJECTOR SK DEV, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 19.09.2018 DATE OF PRONOUNCING THE ORDER : 25.09.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THE PRESENT CROSS-OBJECTION IS PRESENTED AT THE INSTANCE OF ASSESSEE IN APPEAL OF THE REVENUE, I.E. ITA NO. 215/AHD/2016 FO R ASSESSMENT YEAR 2009-10. 2. WHEN THIS CROSS-OBJECTION WAS CALLED OUT FOR HEA RING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE RELATED APPEAL HA S ALREADY BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT, THE ASSESSEE DOES NOT WI SH TO PURSUE THIS CROSS-OBJECTION. IT IS, THEREFORE, PRAYED THAT THIS CROSS-OBJECTION MAY BE PERMITTED TO BE WITHDRAWN. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OBJECT TO THE ABOVE PRAYER OF THE ASSESSEE. 3. IN VIEW OF ABOVE POSITION, AS ALSO BEARING IN MI ND ENTIRETY OF THE CASE, WE PERMIT THE CROSS-OBJECTION BEING WITHDRAWN BY THE A SSESSEE. CO NO. 33/AHD/2016 ACIT VS. DESIGNMATE (INDIA) PVT LTD ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 4. IN THE RESULT, THE CROSS-OBJECTION IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT TODAY ON THE 25 TH DAY OF SEPTEMBER, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 25 TH DAY OF SEPTEMBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................LOW TAX EFFE CT COVERED BY CBDT CIRCULAR..19.09.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 19.09.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 25.09.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 25.09.2018. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 25.09.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......