M/S. SISODIYA JEWELLERS PVT. LTD., ALLAHABAD V. ITO, WARD-II(3), ALLAHABAD

CO 1/ALLD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4078 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 15-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER C.O. No. 01/ALLD/2019 In ITA No. 185/ALLD/2017 Assessment Year: 2014-15 M/s Sisodiya Jewellers Pvt. Ltd. 36-B, M.G. Marg, Civil Lines, Allahabad, U.P. PAN-AAFCM4352B v. Income Tax Officer, Ward-II(3), Allahabad (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. D.R. Date of hearing: 01.06.2022 Date of pronouncement: 01.06.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the Revenue in ITA No. 185/Alld/2017 and C.O. by the assessee are directed against the order dated 7 th June, 2017 of CIT(A) for the assessment years 2014-15. The appeal of the Revenue was dismissed as withdrawn by the Tribunal vide composite order dated 30 th August, 2019 due to low tax effect. 2. In the cross objection, the assessee has raised the following grounds:- “1. Because the assessment order is void authorities below initio as not served by the A.O. within time limit prescribed u/s 153(1)/143(3) of the Income Tax Act. 2. Because addition of Rs. 2 Lacs in respect of visit of cine star Juhi Chawala is based on assumption without any corroborative evidence and needs to be deletion.” C.O. No. 1/Alld/2019 in ITA No. 185/Alld/2017 M/s Sisodiya Jewellers Pvt. Ltd. 2 3. We have heard the learned DR and perused the impugned orders of the authorities below. Since the assessee has not challenged the order of the CIT(A) in the cross objections but the same is only in support of the impugned order of the CIT(A) therefore, in view of the appeal of the Revenue already stood dismissed due to low tax effect the cross objections filed by the assessee becomes infructuous and liable to be dismissed. We order accordingly. 4. In the result, the cross objection of the assessee are dismissed being infructuous. Order pronounced in the open Court on 01.06.2022 on conclusion of hearing. Sd/- Sd/- RAMIT KOCHAR VIJAY PAL RAO (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Dated: 01.06.2022 sh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A), Allahabad 4. CIT 5. DR – By order Sr. P.S.