M/S Industrial Lining, Baroda V. The D C I Tcir1(2), Baroda

ITA 899/AHD/2000

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2261 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 06-04-2000
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY RAI
• Assessee Lawyers: M J SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI T.K.SHARMA T.K.SHARMA T.K.SHARMA T.K.SHARMA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER AND AND AND AND SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING: DRAFTED ON: ITA NO. 899 /AHD/ 2000 ASSESSMENT YEAR : 1986-87 M/S INDUSTRIAL LINING, 254, GIDC ESTATE, MAKARPURA, VADODARA. VS. DCIT, CIR 1(2), BARODA. PAN/GIR NO. : AAACI5637E (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI M. J. SHAH, A.R. RESPONDENT BY: SHRI SANJAY RAI, SR. D.R. O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- IN THIS APPEAL THERE AROSE A DIFFERENCE OF OPINIO N BETWEEN THE MEMBERS OF THE DIVISION BENCH HEARING THE APPEAL. T HEREFORE, THE MATTER WAS REFERRED TO THE THIRD MEMBER. HON. VICE PRESIDE NT ACTING AS THIRD MEMBER HAS AGREED WITH THE VIEW OF THE LD. ACCOUNTA NT MEMBER. THEREFORE, IN VIEW OF THE MAJORITY DECISION, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 21 ST DAY OF JANUARY, 2011. SD/- SD/- ( T.K. SHARMA ) ( T.K. SHARMA ) ( T.K. SHARMA ) ( T.K. SHARMA ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATED: AHMEDABAD, 21 ST DAY OF JANUARY, 2011. COMPILED AND COMPARED BY : PATKI - 2 - COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 21.1.11. ---------------- --- 2. DRAFT PLACED BEFORE AUTHORITY 21.1.11. ------- ------------ 3. DRAFT PROPOSED & PLACED 21.1.11. ------------- ------ JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 21.1.11. ----- -------------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 21.1.11. ---------- ---------- 6. KEPT FOR PRONOUNCEMENT ON 21.1.11. ----------- --------- 7. FILE SENT TO THE BENCH CLERK ---------------- - ------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- ---- -----------------