M/s. Bhagat Textile Engineers, U T OF D & NH v. The Income tax Officer, Vapi Ward-1,, Vapi

CO 74/AHD/2009 | 2005-2006
Pronouncement Date: 29-11-2011 | Result: Dismissed

Appeal Details

RSA Number 7420523 RSA 2009
Assessee PAN AAFFB8401R
Bench Ahmedabad
Appeal Number CO 74/AHD/2009
Duration Of Justice 2 year(s) 6 month(s) 24 day(s)
Appellant M/s. Bhagat Textile Engineers, U T OF D & NH
Respondent The Income tax Officer, Vapi Ward-1,, Vapi
Appeal Type Cross Objection
Pronouncement Date 29-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 29-11-2011
Date Of Final Hearing 29-11-2011
Next Hearing Date 29-11-2011
Assessment Year 2005-2006
Appeal Filed On 05-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI G. D. AGARWAL VP AND SHRI MUKUL KUMAR SHRAWAT JM) C. O. NOS. 74 AND 75/AHD/2009 (IN ITA NOS. 294 AND 986/AHD/2009 - A. Y.: 2005-06 AND 2006-07) BHAGAT TEXTILE ENGINEERS 122/6 GROUND FLOOR VAGHDHARA DADRA U. T. OF DADRA AND NAGAR HAVELI VS THE INCOME TAX OFFICER VAPI WARD 1 INCOME TAX OFFICE 2 ND FLOOR SHIVAM COMMERCIAL COMPLEX N. H. NO.8 VAPI PA NO. AAFFB 8401 R (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY SHRI S. N. SOPARKAR AR RESPONDENT BY SHRI SAMIR TEKRIWAL SR. DR DATE OF HEARING: 29-11-2011 DATE OF PRONOUNCEMENT: 29-11-2011 O R D E R PER BENCH: THESE TWO CROSS OBJECTIONS FILED BY THE ASSESSEE ARISING FROM THE ORDERS OF LEARNED CIT(A) FOR AY 2005-06 AND 2006-07 ARE RESPECTIVELY DATED 26-11-2008 AND 3 0-01-2009. THE RESPONDENT ASSESSEE HAS SIMPLY SUPPORTED THE JUDGME NT OF THE LEARNED CIT(A) AS IS EVIDENT FROM THE IDENTICALLY W ORDED GROUNDS OF THE CROSS OBJECTIONS FOR READY REFERENCE REPRODUCE D BELOW: 1. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE LD. CIT(A) HAS RIGHTLY TREATED THE ACTIVITY AS MANUFACTURING ACTIVITY AND ALLOWED THEE CLAIM OF 80 IB TO THE ASSESSEE. 2 2. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE ORDER OF THE LD. AO IS NOT ENTITLED TO BE RESTORED. 3. YOUR RESPONDENT CRAVES TO ADD AMEND ALTER CHA NGE DELETE OR SUBSTITUTE ANY GROUNDS OF APPEAL AT THE TIME OF HEARING OF CROSS OBJECTION 2. SINCE NO LEGAL ISSUE HAS BEEN RAISED AND NO PRE JUDICE IS GOING TO BE CAUSED AGAINST THE ASSESSEE THEREFORE IT WA S FELT NOT TO KEEP THESE TWO CROSS OBJECTIONS ANY MORE PENDING BEFORE THE TRIBUNAL. HENCE THE LEARNED AR HAS FAIRLY EXPRESSED TO WITHD RAW THE SAME. 3. IN THE RESULT THESE TWO CROSS OBJECTIONS OF THE ASSESSEE ARE THEREFORE DISMISSED BEING WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (MUKUL KR. SHRAWAT) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD