M/s. Ozone Buildcon, Ahmedabad V. DCIT, Circle-3(3), Ahmedabad

CO 78/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7326 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

CO NO. 78/AHD/2019 M/S OZONE BUILDCON VS. DCIT AY : 2015-16 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D, AHMEDABAD [CORAM: JUSTICE P P BHATT, PRESIDENT, AND AMARJIT S INGH, ACCOUNTANT MEMBER] CO NO. 78/AHD/2019 (IN ITA NO. 1872/AHD/2018) ASSESSMENT YEAR: 2015-16 M/S. OZONE BUILDCON .......CROSS-OBJECTOR 301/1, PARSHWA, OPP. RAJPATH CLUB, (ORIGINAL RESPONDENT) SG ROAD, BODAKDEV, AHMEDABAD [PAN : AACFO 6826 G] VS. DY. COMMISSIONER OF INCOME-TAX ............................RESPONDENT CIRCLE 3(3), AHMEDABAD (ORIGINAL APPELL ANT) APPEARANCES BY: NONE, FOR THE CROSS-OBJECTOR SHRI VINOD TANWANI, SR DR, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 29.01.2020 DATE OF PRONOUNCING THE ORDER : 30.01.2020 O R D E R PER JUSTICE P P BHATT, PRESIDENT : 1. THE PRESENT CROSS-OBJECTION IS FILED AT THE INST ANCE OF ASSESSEE IN APPEAL OF THE REVENUE, I.E. ITA NO. 1872/AHD/2018 FOR ASSESSMENT Y EAR 2015-16. 2. WHEN THIS CROSS-OBJECTION WAS CALLED OUT FOR HEA RING, NONE APPEARED ON BEHALF OF THE ASSESSEE; HOWEVER, OUR ATTENTION WAS INVITED TO THE FACT THAT VIDE A CONSOLIDATED ORDER DATED 14.08.2019 THE RELATED A PPEAL I.E. ITA NO. 1872/AHD/2018 HAS ALREADY BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT AND THAT THE CROSS-OBJECTION MERELY SUPPORTS THE ORDER OF THE CI T(A). LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTS THAT, IN VIEW OF THE UNDISPU TED FACTUAL POSITION AS ABOVE, THE CROSS-OBJECTION MAY BE DISMISSED AS NOT MAINTAI NABLE. 3. IN VIEW OF ABOVE DISCUSSION, AS ALSO BEARING IN M IND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DISMISS THE CROSS-OBJECTI ON AS INFRUCTUOUS. 4. IN THE RESULT, THE CROSS-OBJECTION IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 30 TH JANUARY, 2020. SD/- SD/- AMARJIT SINGH JUSTICE P P BHATT (ACCOUNTANT MEMBER) (PRESIDENT) AHMEDABAD, DATED THE 30 TH DAY OF JANUARY, 2020 BT* CO NO. 78/AHD/2019 M/S OZONE BUILDCON VS. DCIT AY : 2015-16 PAGE 2 OF 2 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. D ATE OF DICTATION: ......29.01.2020.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER: .. 29.01.2020....... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P. S./P.S.: .29.01.2020........ 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT:30.01.2020 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 30.01.2020.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: ... 8. DATE OF DESPATCH OF THE ORDER: ......