Ms. Ami Shah L/H of late Shri Atul K. Shah, Ahmedabad V. The Income Tax Officer, Ward-9(4), Ahmedabad

CO 147/AHD/2013

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4047 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 2 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-07-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

C.O. NO.147/AHD/2013 (IN ITA NO.682/AHD/2013) A.Y. 2005-06 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER C.O. NO.147/AHD/2013 (IN ITA NO.682/AHD/2013) ASSESSMENT YEAR: 2005-06 MS. AMI SHAH (DAUGHTER), VS. INCOME TAX OFFICER, L/H. OF LATE SHRI ATUL K. SHAH, WARD -9(4), AHME DABAD A/3/2, SIMANDHAR COMPLEX, PRABHAT CHOWK, GHATLODIA, AHMEDABAD 380 061. [PAN AKZPS 4055 N] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING : 29.08.2018 DATE OF PRONOUNCEMENT : 30.08.2018 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: AGAINST THE ORDER OF LD. CIT(A) DATED 27.12.2012 PA SSED FOR ASSESSMENT YEAR 2005-06 REVENUE HAS FILED AN APPEAL BEARING ITA NO. 682/AHD/2013. ON RECEIPT OF NOTICE IN APPEAL, ASSESSEE HAS FILED PRESENT CROSS OBJECTION. 2. THE REGISTRY HAS POINTED OUT THAT THE CROSS OBJE CTION IS TIME BARRED BY 25 DAYS. IN ORDER TO EXPLAIN THE DELAY, ASSESSEE HAS FILED AFFIDAVIT OF MS. AMI SHAH, DAUGHTER OF THE DECEASED SHRI ATUL K. SHAH. IN THE APPLICATION FOR CONDONATION, IT HAS BEEN STATED THAT AFTER THE DEATH OF HER FATHER, HER MOTHER WAS NOT KEEPING GOOD HEALTH. THEREFORE, SHE COULD NOT SUBMIT THE DETAILS IN TIME TO THE ADVOCATE FOR FILING THE CROSS OBJECTION. CONSIDERING THE EXPLANATION OF THE ASSES SEE, WE CONDONE THE DELAY IN FILING THE CROSS OBJECTION. 3. THE GROUND TAKEN BY THE ASSESSEE IN THE CROSS OB JECTION READ AS UNDER :- WE WISH TO PUT BEFORE YOUR HONOUR OUR SUBMISSION I N THE ABOVE REFERRED CASE. THE LEARNED ITO, WARD 9(4) HAS RAISED THE GR OUNDS OF APPEAL THAT THE LD. C.O. NO.147/AHD/2013 (IN ITA NO.682/AHD/2013) A.Y. 2005-06 PAGE 2 OF 2 COMMISSIONER OF INCOME TAX (APPEALS)-XV, AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.60,00,000/- MADE U/S 68 OF THE ACT. HOWEVER THE THEN LD. INCOME TAX OFFICER WARD 9(4) H AS MADE ADDITION ON PROTECTIVE BASIS AND WHICH LATER HAS BEEN SUBSTANTI ATED BY THE LD. CIT(A)-III IN THE HANDS OF M/S. SALASAR LAMINATES LTD. FORMERLY K NOWN AS M/S. MILLENIUM LAMINATES PVT. LTD. IN FOUR YEARS. IT IS SETTLED P ROPOSITION OF LAW THAT ONCE THE ASSESSMENT IS DECIDED ON SUBSTANTIVE BASIS THE PROT ECTIVE ASSESSMENT BECOMES REDUNDANT. [LATHA CHANDY V CIT (2003) 260 ITR 385 (KER)]. KINDLY FIND ATTACHED HEREWITH OUR DETAIL SUBMISSION FOR YO UR HONOURS PERUSAL. 4. IN RESPONSE TO THE NOTICE OF HEARING, NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. WITH THE ASSISTANCE OF LEARNED DEPARTMENT AL REPRESENTATIVE WE HAVE GONE THROUGH THE RECORDS CAREFULLY. APPEAL OF THE REVEN UE HAS BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT. SUB-SECTION (4) OF SECTION 253 AUTHORISE THE RESPONDENT TO FILE CROSS OBJECTION ON RECEIPT OF NOTICE IN APPEAL. THE RESP ONDENT COULD FILE OBJECTION WITHIN 30 DAYS OF THE RECEIPT OF NOTICE AGAINST ANY PART OF T HE ORDER OF THE COMMISSIONER. THUS, A CROSS OBJECTION COULD BE FILED AGAINST ANY PART O F THE COMMISSIONERS ORDER WHICH HAS DECIDED ANY ISSUE AGAINST THE ASSESSEE. A PERU SAL OF THE GROUND WOULD INDICATE THAT ASSESSEE HAS NOT SHOWN HER GRIEVANCE AGAINST A NY PART OF THE LD. CIT(A)S ORDER RATHER CROSS OBJECTION IS IN SUPPORT OF THE IMPUGNE D ORDER. THEREFORE, IT IS NOT MAINTAINABLE. ACCORDINGLY, CROSS OBJECTION IS DISM ISSED. 5. IN THE RESULT, CROSS OBJECTION FILED BY THE ASSE SSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF AUGUST, 2018. SD/- SD/- PRADIP KUMAR KEDIA RAJPAL YADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 30 TH DAY OF AUGUST, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD