Appeal Details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 0331 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 year(s) 12 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
16-05-2019
Appeal Filed By
Department
Bench Allotted
DB
Next Hearing Date
17-09-2010
Assessment Year
2000-2001
Appeal Filed On
04-05-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.178/AGR/2009 ASST. YEAR: 2000-01 INCOME-TAX OFFICER, VS. M/S DURGA INDUSTRIES, WARD - 3(2), GWALIOR. MPI HOUSE, GOLE KA MANDI R, GWALAIOR. (PAN : AACFD 1646 H). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : SHRI PANKAJ GARGH, ADVOCATE ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 02.12.2008. 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATES T O THE DELETION OF ADDITION OF RS.13,36,126/- MADE BY THE A.O. UNDER SECTION 43B ON ACCOUNT OF M. P. SALES TAX DEFERMENT. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y CONSIDERED THE SAME. IN OUR OPINION, NO INTERFERENCE IS CALLED FOR IN THE ORDER OF THE C IT(A) AS THE ISSUE IS DULY COVERED BY THE DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS. GUJARAT POLY CRETE, 246 ITR 463 2 (GUJ). THE CIT(A) HAS DELETED THE ADDITION IN VIEW OF THE ABOVE DECISION. WE, ACCORDINGLY, CONFIRM THE ORDER OF THE CIT(A). 4. IN THE RESULT, APPEAL FIELD BY THE REVENUE STAND S DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 08.10.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 8 TH OCTOBER, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY
