IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH T.K.SHARMA, Before Shri T.K.SHARMA, JUDICIAL MEMBER and Shri N.S. SAINI, ACCOUNTANT MEMBER Date of hearing: Drafted on: ITA No.899/AHD/2000 Assessment Year : 1986-87 M/s Industrial Lining, Vs. DCIT, Cir 1(2), Baroda. 254, GIDC Estate, Makarpura, Vadodara. PAN/GIR No. : AAACI5637E (APPELLANT) .. (RESPONDENT) Appellant by : Shri M. J. Shah, A.R. Respondent by: Shri Sanjay Rai, Sr. D.R. ORDER PER N.S.SAINI , ACCOUNTANT MEMBER :- In this appeal there arose difference of opinion between Members of Division Bench hearing appeal. Therefore, matter was referred to Third Member. Hon. Vice President acting as Third Member has agreed with view of ld. Accountant Member. Therefore, in view of majority decision, appeal of assessee is allowed. Order pronounced in Court at close of hearing in presence of parties on 21st day of January, 2011. Sd/- Sd/- ( T.K. SHARMA ) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: Ahmedabad, 21st day of January, 2011. Compiled and compared by : Patki -2- Copy of Order forwarded to : 1. Appellant 2. Respondent 3. CIT Concerned 4. ld. CIT(Appeals)- 5. DR, Ahmedabad Bench 6. 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 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 Bench Clerk ---------------- -------------------- 8. Date on which file goes to ---------------- -------------------- 9. Date of dispatch of Order ---------------- --------------------- M/s Industrial Lining v. D C I Tcir1(2)