Shri Rajiv Jain, Ludhiana V. ITO, Ludhiana

CO 14/CHANDI/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 9931 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-07-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 06-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: S C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER C.O.NO. 14/CHD/2013 IN ITA NO. 279/CHD/2013 ASSESSMENT YEAR : 2005-06 SHRI RAJIV JAIN, VS. THE INCOME TAX OFFICER, 94-D, B.R.S.NAGAR, WARD V(2), LUDHIANA. LUDHIANA. PAN: AFAPJ1296G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.C.JAIN RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 16.10.2014 DATE OF PRONOUNCEMENT : 16.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : AT THE TIME OF HARING OF THE DEPARTMENTAL APPEAL A ND THIS CROSS OBJECTION, IT WAS FOUND THAT THE CROSS OBJECT ION HAS BEEN FILED BY THE ASSESSEE WITHOUT CLAIMING ANY IND EPENDENT RELIEF. THE LEARNED COUNSEL FOR THE ASSESSEE, THE REFORE, SUBMITTED THAT SINCE HE HAS RAISED ONLY ARGUMENTATI VE GROUND IN THE CROSS OBJECTION IN SUPPORT OF THE ORDER OF T HE LEARNED CIT (APPEALS) IN DELETING THE ADDITION ON WHICH THE DEPARTMENT HAS PREFERRED THE APPEAL. THEREFORE, H E MAY BE PERMITTED TO WITHDRAW THE CROSS OBJECTION. HE HAS , THEREFORE, NOT PRESSED THE CROSS OBJECTION. 2 2. CONSIDERING THE ABOVE AND THE FACT THAT NO INDEP ENDENT RELIEF IS CLAIMED IN THE CROSS OBJECTION AND THE FI NDINGS OF THE LEARNED CIT (APPEALS) HAVE NOT BEEN ASSAILED TO, TH E CROSS OBJECTION OF THE ASSESSEE IS NOT MAINTAINABLE AND T HE SAME IS ACCORDINGLY DISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3