Govindkumar Hetram Varma, Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-2(4), Ahmedabad

CO 79/AHD/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4045 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 14-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M MEHTAAR
• Assessee Lawyers: SU RENDRA KUMAR

Judgement Text

, CKH CKHCKH CKH IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD OLHE VGEN] YS[KK OLHE VGEN] YS[KK OLHE VGEN] YS[KK OLHE VGEN] YS[KK LNL; LNL; LNL; LNL; , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER CROSS OBJECTION NOS.79 & 80 /AHD/2016 (IN IT(SS)A NO.138 & 139/AHD/2016) ( / ASSESSMENT YEARS : 2006-07 & 2007-08) GOVINDKUMAR HETRAM VARMA, D/176, PADMAVATI NAGAR SOCIETY, NIKOL ROAD, AHMEDABAD 382 350 / VS. DCIT, CIRCLE 2(4), AHMEDABAD. ./ ./ PAN/GIR NO. :ABUPV 9901 E ( / APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY : SHRI SURENDRA KUMAR, CIT-D.R. !' $ # / RESPONDENT BY : SHRI IRA KAPOOR & P.M. MEHTA, A.R. % &' $ () / DATE OF HEARING 01/08/2018 *+,- $ () / DATE OF PRONOUNCEMENT 27/08/2018 . / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THESE TWO CROSS OBJECTIONS ARE FILED AT THE INSTANC E OF THE ASSESSEE AGAINST REVENUES APPEAL IN IT(SS)A NO.138 & 139/AH D/2016 FOR ASSESSMENT YEARS (A.Y.S) 2006-07 & 2007-08. 2. AT THE OUTSET, WE FIND THAT THESE COS FILED BY THE ASSESSEE ARE ARISING AGAINST THE REVENUES APPEALS BEARING IT(SS )A NO.138 & 139/AHD/2016, WHICH HAVE ALREADY BEEN DISMISSED ON ACCOUNT OF LOW TAX CO NOS.79 & 80/AHD/2016 GOVINDKUMAR HETRAM VERMA VS. DCIT A.YS 2006-07 & 2007- 08 - 2 - EFFECT AS PER THE CIRCULAR NO. 3 OF 2018 DATED 11/07/2018 ISS UED BY CBDT. THE LD. AR BEFORE US SUBMITTED THAT THE COS FILED B Y THE ASSESSEE ARE NOT MAINTAINABLE AS BOTH THE APPEALS OF THE REVENUE HAV E ALREADY BEEN DISMISED AS DISCUSSED ABOVE. IT IS ADMITTED FACT THAT THESE COS RAISED BY THE AS SESSEE ARE ARISING FROM THE APPEALS FILED BY THE REVENUE AS DISCUSSED ABOVE , WHICH HAVE BEEN DISMISSED. THEREFORE, IN OUR CONSIDERED VIEW THESE CROSS OBJECTIONS FILED BY THE ASSESSEE DO NOT REQUIRE SEPARATE ADJUDICATIO N AND BECOME INFRUCTUOUS. 3. ACCORDINGLY, WE DISMISS BOTH THE CROSS OBJECTION S FILED BY THE ASSESSEE. THIS ORDER PRONOUNCED IN OPEN COURT ON 27/08/2018 SD/- SD/- JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (RAJPAL YADAV) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 27/08/2018 PRITI YADAV, SR.PS CO NOS.79 & 80/AHD/2016 GOVINDKUMAR HETRAM VERMA VS. DCIT A.YS 2006-07 & 2007- 08 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. /01( % 2( / CONCERNED CIT 4. % 2( ( ) / THE CIT(A). 5. 567 !(&01 , ) 01- , 8 / / DR, ITAT, AHMEDABAD. 6. 79 :' / GUARD FILE. % & / BY ORDER, ' 5( !( //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 02/08/2018 (DICTATION-PAD 1 PA GES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09/08/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER