Shahaji r. jagdale, Sangli V. Jt. CIT,SPL Range-1, Kolhapur

CO 12/PUN/2001

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6677 (ITAT-PUNE)
• Duration Of Justice: 10 year(s) 6 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1992-1993
• Appeal Filed On: 17-04-2001
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 12/PN/01 (ARISING OUT OF ITA NOS 1388/PN/00) (ASSTT. YEAR 1992-93) SHRI SHAHAJI R JAGDALE, .. CROSS OBJECTOR SHARVARI, SAHYADRINAGAR, SANGLI VS JT. COMMISSIONER OF INCOME-TAX, .. R ESPONDENT SPL. RANGE-1, KOLHAPUR CROSS OBJECTOR BY: NONE RESPONDENT BY : SHRI MANOJ KUMAR DATE OF HEARING : 26.09.2011 DATE OF PRONOUNCEMENT : 21.10.2011 ORDER PER G.S. PANNU, AM IN THIS CROSS OBJECTION, IT IS PLEADED BY THE ASSE SSEE THAT INTEREST UNDER SECTION 234A, 234;B AND 234C CANNOT BE CHARGED, SINCE NO SPECIFIC ORDER IS MADE BY THE ASSESSING OF FICER FOR CHARGING SUCH INTEREST WHILE PASSING THE ORDER UNDE R SECTION 143(3) OF THE INCOME-TAX ACT, 1961. 2. BEFORE US, THE RELEVANT RECORD HAS NOT BEEN PLAC ED AND NEITHER IS THERE ANY ASSISTANCE FROM THE PARTIES. THE CROSS -OBJECTION HAS BEEN PENDING FOR A CONSIDERABLE LENGTH OF TIME AND IN THE ABSENCE 2 OF ANY PROSECUTION FROM THE SIDE OF THE ASSESSEE, W E FIND THAT NO USEFUL PURPOSE SHALL BE SERVED BY KEEPING THE CROSS -OBJECTION PENDING. THEREFORE, WE DIRECT THAT THE CROSS OBJECT ION BE CONSIGNED TO RECORD WITH THE LIBERTY TO THE CROSS OBJECTOR TO APPROACH THE TRIBUNAL FOR RESTORATION OF THE PROCEEDINGS IN CASE ANY PREJUDICE IS CAUSED TO HIM. AS A CONSEQUENCE, FOR STATISTICAL PU RPOSES, THE CROSS OBJECTION IS TREATED AS DISMISSED. 2. THE CROSS OBJECTION OF THE ASSESSEE IS THUS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF OCTOBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 21 ST OCTOBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) KOLHAPUR 4. THE CIT, KOLHAPUR 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE