Smt. Kamla Pandey L/H of Late Janardhan Sharma , Patna V. ACIT, Central Circle-2, Patna

CO 1/PAT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3040 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2022
• Assessment Year: misc
• Appeal Filed On: 16-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(2)

Judgement Text

C.O. No. 01/PAT/2019 [in IT(SS)A No.37/PAT/2016] A.Y. 1989-90 to 1998-99 Smt. Kamla Pandey L/H. of Late Janardhan Sharma 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PATNA’ BENCH, KOLKATA [VIRTUAL COURT HEARING AT KOLKATA] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member C.O. No. 01/PAT/2019 [in I.T.(S.S.) A. No. 37/PAT/2016] Assessment Year: 1989-90 to 1998-99 Smt. Kamla Pandey,................................................................Cross Objector L/H. Of Late Janardhan Sharma, Road No. 10,East Patel Nagar, Patna, Bihar [PAN: ANNPS1027R] -Vs.- Assistant Commissioner of Income Tax,.....................................Respondent Central Circle-2, Patna Appearances by: Shri A .K. Rastogi , Sr. Advoc ate and Shri Rakesh Kumar, Ad vocat e , appe ared o n behalf of the as ses see Shri Soumyajit Dasgupta, CIT(D.R)., appeared on behalf of the Revenue Date of concluding the hearing : August 30, 2022 Date of pronouncing the order : August 30, 2022 Per Rajpal Yadav, Vice-President (KZ):- On receipt of notice in the Revenue’s appeal bearing IT(SS)A No.37/PAT/2016, the assessee has filed the present Cross Objection. 2. It has been brought to our notice that against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 20.10.2016, cross appeals were filed before the ITAT bearing IT(SS)A. Nos. 36 & 37/PAT/2016. C.O. No. 01/PAT/2019 [in IT(SS)A No.37/PAT/2016] A.Y. 1989-90 to 1998-99 Smt. Kamla Pandey L/H. of Late Janardhan Sharma 2 3. In the appeal of assessee, it was contended that no notice under section 143(2) was served upon the assessee and, therefore, assessment order is not sustainable. This very ground of appeal has been taken in the Cross Objection. This ground was allowed by the Tribunal while deciding the appeals of the assessee as well as of Revenue vide order dated 23.12.2021. Therefore, this Cross Objection become redundant, accordingly dismissed. 4. In the result, the Cross Objection filed by the assessee is dismissed. Order pronounced in the open Court on August 30, 2022. Sd/- Sd/- (Dr. Manish Borad) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 30 day of August, 2022 Copies to : (1) Smt. Kamla Pandey, L/H. Of Late Janardhan Sharma, Road No. 10,East Patel Nagar, Patna-23, Bihar (2) Assistant Commissioner of Income Tax, Central Circle-2, Patna (3) Commis sione r of Income Tax (A ppeals )-3, P atna, (4) Commi ssioner of Inco me T ax- (5) The De part ment al Re present ati ve (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.