THE DY. CIT., CIRCLE-3(1)(2), AHMEDABAD vs. M/S. RATNADEEP METAL & TUBES LTD., AHMEDABAD

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ITA 2474/AHD/2016Status: DisposedITAT Ahmedabad28 February 2019AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the assessee's cross-objection as withdrawn. This decision was made because the Revenue's appeal had already been dismissed on technical grounds.

What were the facts?

The Revenue's appeal was dismissed by the tribunal due to low tax effect. Consequently, the assessee's cross-objection, which was filed in response to the Revenue's appeal, became unnecessary.

What were the issues?

The primary issue was whether the assessee's cross-objection needed to be adjudicated after the Revenue's appeal was dismissed without a discussion on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

आदेश/O R D E R

PER PRADIP KUMAR KEDIA - AM:

The captioned memorandum of cross objection of the assessee arises in the Revenue Appeal No. ITA/2474/Ahd/2016 concerning assessment year 2010-11.

ITA No.2474/Ahd/2016 & Co. No. 26/Ahd/2018 [DCIT vs. M/s Ratnadeep Metal & Tube Ltd.] A.Y. 2010-11 - 2 -

2.

When the matter was called for hearing on enquiry by the Bench the Ld. DR for the Revenue submitted that the Revenue appeal in ITA No. 2474 has been dismissed by the tribunal without discussion on merit on account of low tax effect by taking shelter of Circular No. 03 of 2018 dated 11/07/2018.

3.

In the light of the Revenue appeal stated to have been dismissed by the tribunal, the Ld. AR for the assessee fairly submitted that the grievances raised by the cross objection of the assessee are not required to pressed in to service.

4.

In the result cross objection of the assessee is dismissed has withdrawn.

This Order pronounced in Open Court on 28/02/2019

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 28/02/2019 Tanmay True Copy आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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