Ideal Sheet Metal Stamping and Pressing Pvt. Ltd.,, Ahmedabad v. The Dy.CIT., Circle-4,, Ahmedabad

CO 135/AHD/2007 | 2001-2002
Pronouncement Date: 20-04-2010 | Result: Dismissed

Appeal Details

RSA Number 13520523 RSA 2007
Bench Ahmedabad
Appeal Number CO 135/AHD/2007
Duration Of Justice 2 year(s) 10 month(s) 1 day(s)
Appellant Ideal Sheet Metal Stamping and Pressing Pvt. Ltd.,, Ahmedabad
Respondent The Dy.CIT., Circle-4,, Ahmedabad
Appeal Type Cross Objection
Pronouncement Date 20-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 20-04-2010
Date Of Final Hearing 20-04-2010
Next Hearing Date 20-04-2010
Assessment Year 2001-2002
Appeal Filed On 18-06-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI B. S. SAINI JUDICIAL MEMBER AND SHRI N.S.SAINI ACCOUNTANT MEMBER DATE OF HEARING : 20-04-10 DRAFTED ON: 20-04-10 CROSS OBJECTION NO.135/AHD/2007 (ARISING OUT OF ITA NO.1602/AHD/2007) ASSESSMENT YEAR : 2001-2002 DY. COMMISSIONER OF INCOME TAX CIRCLE-4 AHMEDABAD. VS. IDEAL SHEET METAL STAMPINGS AND PRESSINGS PVT. LTD. KALIDAS MILL COMPOUND GOMTIPUR AHMEDABAD. PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI APARNA PARELAKAR C.A RESPONDENT BY: SHRI RAJA RAM SOH SR. D.R. O R D E R PER N.S.SAINI ACCOUNTANT MEMBER :- THIS IS A CROSS OBJECTION FILED BY THE ASSESSEE AG AINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)- VIII AHMEDABAD DATED 23.01.2007 FOR ASSESSMENT YEAR 200 1-02 BY TAKING THE FOLLOWING GROUND OF CROSS OBJECTION. 1. THE LEARNED CIT(APPEALS) ERRED IN NOT ADJUDICAT ING ON THE GROUND BEFORE HIM THAT THE ORDER PASSED BY LEAR NED ASSESSING OFFICER IS BAD IN LAW AND HENCE IS REQUIR ED TO BE QUASHED. 2. AT THE TIME OF HEARING THE LEARNED AUTHORISED R EPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT HE IS NOT PRESSING T HE CROSS OBJECTION - 2 - FILED BY THE ASSESSEE. THEREFORE THE CROSS OBJECTI ON FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 3. IN THE RESULT THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 20 TH DAY OF APRIL 2010. SD/- SD/- (BHAVNESH SAINI) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD; ON THIS 20 TH DAY OF APRIL 2010 PARAS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VIII AHMEDABAD. 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 20.04.2010 --------------- ---- 2. DRAFT PLACED BEFORE AUTHORITY 20.04.2010 ----- -------------- 3. DRAFT PROPOSED & PLACED 20.04.2010 ------------ ------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 20.04.2010 ----------- -------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 20.04.2010 --------- ----------- 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK 20.04.2010 ------- ------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------