M/s. Tyco Valves & Controls (India) Pvt. Ltd., Baroda V. The Dy.CIT, Baroda Cir- 4, Baroda

CO 43/AHD/2009

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6523 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-10-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 06-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: J P SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH BEFORE S/SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND A.L. GEHLOT, ACCOUNTANT MEMBER CO NO.43/AHD/2009 IN ITA NO.321/AHD/2009 [ASSTT. YEAR : 1998-1999] ACIT, CIR.4 BARODA. /VS. TYCO VALVES & CONTROLS (INDIA) P. LTD. 302-A, IVORY TERRACE R.C. DUTT ROAD, ALKAPURI BARODA. ( / APPELLANT) ( / RESPONDENT) ! / ASSESSEE BY : SHRI J.P.SHAH '#$ ! / REVENUE BY : SHRI B.L. YADAV %$& ' / DATE OF HEARING : 20 TH OCTOBER, 2011 ()* ' / DATE OF PRONOUNCEMENT : 20 TH OCTOBER, 2011 !+ / O R D E R A.L. GEHLOT, ACCOUNTANT MEMBER : THIS IS ASSESSEES CROSS-OBJECTION IN REVENUES APPEAL NO.321/AHD/2008 FOR A.Y.1998-1999 WHICH IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), DATED 17.11.2 008 UNDER SECTION 250 OF THE INCOME TAX ACT, 1961. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE FAIRLY ADMITTED THAT THE CO FILED BY THE ASSESSEE MERELY SUPPORTS THE ORDER OF THE CIT(A ) AND THEREFORE THE SAME IS ONLY ACADEMIC. IN VIEW OF THIS FACT, WE DISMISS THE CO FILED BY TH E ASSESSEE AS BEING INFRUCTOUS. 3. IN THE RESULT, ASSESSEES CO IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD//- (BHAVNESH SAINI) JUDICIAL MEMBER (A.L. GHELOT) ACCOUNTANT MEMBER COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE CO NO.43/AHD/2009 -2- 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD