Smt. Jayshree M.Patel, Ahmedabad V. The ACIT.,Circle-7, Ahmedabad

CO 115/AHD/2011

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1361 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 02-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER CO NO.115/AHD/2011 IN ./ ITA NO.1057 /AHD/2011 / ASSTT. YEAR: 2006-2007 SMT.JAYSHREE M. PATEL A-901, 9H FLOOR, ASAWARI APARTMENT OPP: KARNAVATI CLUB SATELLITE, AHMEDABAD. VS ACIT, CIR.7 AHMEDABAD. / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI NARENDRA SINGH, DR ASSESSEE BY : NONE ! / DATE OF HEARING : 16/09/2015 '#$ ! / DATE OF PRONOUNCEMENT: 23/10/2015 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THIS CROSS OBJECTION IS FILED BY THE ASSESSEE ON RE CEIPT OF NOTICE IN THE REVENUES APPEAL NO.1057/AHD/2011 FOR THE ASSTT .YEAR 2006-2007. THE CO AND THE APPEAL OF THE REVENUE BOTH WERE HEAR D TOGETHER ON 16.9.2015. WE HAVE DISMISSED THE APPEAL OF THE REV ENUE BY WAY OF A SEPARATE ORDER PASSED TODAY I.E. 23.10.2015. 2. ON PERUSAL OF THE CO, WE FIND THAT THE GROUNDS T AKEN BY THE ASSESSEE ARE IN SUPPORT OF THE CIT(A)S ORDER. THE SUB-SECTION 4 OF SECTION 253 AUTHORISES THE RESPONDENT TO FILE CROSS -OBJECTION ON RECEIPT CO NO.115/AHD/2011 IN ITA NO.1057/AHD/2011 2 OF NOTICE IN APPEAL. THE CO IS REQUIRED TO BE FILE D WITHIN 30 DAYS OF RECEIPT OF NOTICE AND IT IS TO BE VERIFIED IN THE P RESCRIBED MANNER, BUT, THE CO IS TO BE FILED AGAINST ANY PART OF THE ORDER IMPUGNED IN THE APPEAL. AS OBSERVED EARLIER, A PERUSAL OF THE GROU NDS THE ASSESSEE HAS NOWHERE DEMONSTRATED HIS GRIEVANCES AGAINST ANY PAR T OF THE ORDER OF THE CIT(A), THEREFORE, THE CO IS NOT MAINTAINABLE I N THE PRESENT FORM. THE SAME IS ALSO DISMISSED. 3. IN THE RESULT, THE CO OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 23 RD OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER