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

ITA 899/AHD/2000 | misc
Pronouncement Date: 21-01-2011 | Result: Allowed

Appeal Details

RSA Number 89920514 RSA 2000
Assessee PAN AAACI5637E
Bench Ahmedabad
Appeal Number ITA 899/AHD/2000
Duration Of Justice 10 year(s) 9 month(s) 14 day(s)
Appellant M/S Industrial Lining, Baroda
Respondent The D C I Tcir1(2), Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 21-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 12-12-2006
Assessment Year misc
Appeal Filed On 06-04-2000
Judgment 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 ---------------- ---- -----------------