Shri Rameshbhai B. Rangani, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-5(2), RAJKOT-GUJARAT

CO 45/RJT/2012

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1551 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 21-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DR ADHIA

Judgement Text

ITA N O S . 1319 , 1338 /RJT/201 0 , 623, 624/RJT/2012, CO NOS.45 & 46/RJT/2012 ASSESSMENT YEAR S : 200 7 - 08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 1319 /RJT/201 0 ASSESSMENT YEAR: 200 7 - 08 GANESH B. RANGANI, ....... .. . ..... APPELLANT [PAN A BAPR 2603 P ] VS. INCOME TAX OFFICER, ....... ..................RESPONDENT WARD 1(1), R AJKOT . ITA NO. 1338/RJT/2010 ASSESSMENT YEARS: 2007 - 08 INCOME TAX OFFICER, ....... .. . .....APPELLANT WARD 1(1), RAJKOT. VS. GANESH B. RANGANI, .........................RESPONDENT [PA N A BAPR 2603 P ] ITA NO. 623/RJT/2012 ASSESSMENT YEARS: 2007 - 08 INCOME TAX OFFICER, ....... .. . .....APPELLANT WARD 5(1), RAJKOT. VS. KANJIBHAI B. RANGANI, .........................RESPONDENT [PAN A BGPR 6501 E ] C.O. NO. 46/RJT/2012 AS SESSMENT YEARS: 2007 - 08 KANJIBHAI B. RANGANI, ....... .. . .....APPELLANT [PAN A BGPR 6501 E ] VS. INCOME TAX OFFICER, .........................RESPONDENT WARD 5(1), RAJKOT. ITA N O S . 1319 , 1338 /RJT/201 0 , 623, 624/RJT/2012, CO NOS.45 & 46/RJT/2012 ASSESSMENT YEAR S : 200 7 - 08 PAGE 2 OF 3 ITA NO. 624/RJT/2012 ASSESSMENT YEARS: 2007 - 08 INCOME TAX OFFI CER, ....... .. . .....APPELLANT WARD 5(2), RAJKOT. VS. RAMESHBHAI B. RANGANI, .........................RESPONDENT [PAN A BGPR 6574 F ] C.O. NO. 45/RJT/2012 ASSESSMENT YEARS: 2007 - 08 RAMESHBHAI B. RANGANI, ....... .. . .....APPELLAN T [PAN A BGPR 6574 F ] VS. INCOME TAX OFFICER, .........................RESPONDENT WARD 5( 2 ), RAJKOT. APPEARANCES BY: D.R. ADHIA FOR THE A SSESSEE YOGESH PANDEY FOR THE REVENUE DATE OF CONCLUDING THE HEARING : OCTOBER 7 TH , 201 5 DATE OF PRONO UNCING THE ORDER : OCTOBER 8 TH , 2015 O R D E R PER PRAMOD KUMAR AM: WHEN THESE APPEALS AND CROSS OBJECTIONS WERE ORIGINALLY HEARD BY THE TRIBUNAL, THERE WAS A DIFFERE NCE BETWEEN THE JUDICIAL MEMBER AND THE ACCOUNTANT MEMBER . THEREFORE, THE MATTER WAS REFERRED TO THE OPINION OF THE LD. THIRD MEMBER. IN ACCORDANCE WITH THE MAJORITY VIEW, THE APPEALS FILED BY THE REVENUE AS ALSO THE APPEAL & CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. ITA N O S . 1319 , 1338 /RJT/201 0 , 623, 624/RJT/2012, CO NOS.45 & 46/RJT/2012 ASSESSMENT YEAR S : 200 7 - 08 PAGE 3 OF 3 2. IN THE RESULT, APPEALS FILED BY THE REVENUE AS ALSO THE APPEAL AND CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF OCTOBER, 2015. SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTA NT MEMBER) RAJKOT , THE 8 TH DAY OF OCTOBER , 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME T AX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT