Appeal Details
Counselvise Citation
[2012] 122 COUNSELVISE.COM (IT) 7305 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 year(s) 6 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
26-07-2012
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
26-07-2012
Assessment Year
2006-2007
Appeal Filed On
19-01-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER C.O. NO. 13/AGRA/2010 (IN ITA NO. 373/AGRA/2009) ASSTT. YEAR : 2006-07 RAJENDRA PRASAD AGARWAL, VS. INCOME-TAX OFFICE R, PROP. M/S. RAJENDRA PRASAD BRIJMOHAN, 2(2), GWALI OR. DAL BAZAR, GWALIOR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NAVIN GARGH, ADVOCATE. RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 26.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 26.07.2012 ORDER PER BHAVNESH SAINI, J.M.: IN THE PRESENT CROSS-OBJECTION, THE ASSESSEE CHALL ENGED THE ADDITION MAINTAINED BY THE LD. CIT(A) OF RS.1,48,000/- AND A LSO CHALLENGED THE DISALLOWANCE OF SHOP EXPENSES, TELEPHONE EXPENSES, TRAVELING EXPENSES, WAGES AND BROKERAGE. ACCORDING TO THE OFFICE, THE CROSS-OBJEC TION IS TIME BARRED BY THREE DAYS AND THE ASSESSEE WAS NOTIFIED THE DEFECT IN THE CRO SS-OBJECTION, BUT DESPITE NOTIFYING THE SAME, THE ASSESSEE DID NOT MOVE ANY A PPLICATION FOR CONDONATION OF DELAY IN FILING THE CROSS-OBJECTION. THE LD. COUNSE L FOR THE ASSESSEE ACCORDINGLY, SUBMITTED THAT HE WOULD NOT BE PRESSING THE CROSS-O BJECTION. THE LD. DR HAS NO C.O. NO. 13/AGRA/2010. 2 OBJECTION FOR WITHDRAWAL OF THE CROSS-OBJECTION. IN VIEW OF THE ABOVE, THE CROSS- OBJECTION OF THE ASSESSEE IS DISMISSED AS NOT PRESS ED BEING TIME BARRED. 2. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY
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