Shri Mahendra A. Patel, Ahmedabad V. The Dy.CIT., Cent.Circle-2(2), Ahmedabad

CO 150/AHD/2011

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6527 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-11-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 22-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K GUPTA
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. K. GARODIA AM) C. O. NOS. 150, 151, 152 AND 153/AHD/2011 (IN ITA NOS. 867, 868, 869 AND 870/AHD/2008 - A. Y.: 1999-2000, 2000-01, 2001-02 AND 2003-04) MAHENDRA A. PATEL, C/O. SUDAMA RESORT, PRITAMNAGAR SLOPE, AHMEDABAD VS THE D. C. I. T., CENT. CIR-2(2), ROOM NO.309, 3 RD FLOOR, AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD PA NO. ABBPP 5057 A (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY SHRI S. N. DIVETIA, AR RESPONDENT BY SHRI S. K. GUPTA, CIT DR DATE OF HEARING: 01-11-2011 DATE OF PRONOUNCEMENT: 01-11-2011 O R D E R PER BENCH: ACCORDING TO OFFICE, ALL THE CROSS OBJECTIONS ARE TIME BARRED BY 1140 DAYS. THE ASSESSEE IN ALL THE C ROSS OBJECTIONS MENTIONED 08 TH APRIL, 2008 AS THE DATE OF RECEIPT OF NOTICE OF AP PEAL FILED BY THE DEPARTMENT. HOWEVER, THE CROSS OBJECTI ONS ARE FILED IN THE OFFICE OF THE TRIBUNAL ON 22-06-2011. ACCORDING TO THE ASSESSEE THE CROSS OBJECTIONS ARE TIME BARRED BY 1170 DAYS. 2. THE ASSESSEE IN THE AFFIDAVIT OF SHRI MAHENDRA A. PATEL, THE ASSESSEE ADMITTED THE SAME FACTS OF DELAY IN FILING THE CROSS OBJECTIONS. C. O. NOS. 150, 151, 152 AND 153/AHD/2011 (IN ITA NOS.867, 868, 869 AND 870/AHD/2008) MAHENDRA A. PATEL VS DCIT, CENT. CIR-2 (2), AHMEDAB AD 2 3. IT MAY BE NOTED THAT IN ALL THE CROSS OBJECTIONS THE ASSESSEE CHALLENGED INITIATION OF PROCEEDINGS U/S 153C OF TH E IT ACT. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT TH E GROUNDS OF CROSS OBJECTIONS HAVE BEEN DECIDED BY THE LEARNED C IT(A) AGAINST THE ASSESSEE AND SUBMITTED THAT DELAY IN FILING THE CROSS OBJECTIONS WAS DUE TO THE BONA FIDE BELIEF THAT THE ASSESSEE C OULD SUPPORT THE ORDER PASSED BY THE LEARNED CIT(A) WITHOUT FILING T HE CROSS OBJECTIONS BECAUSE RULE 27 OF THE APPELLATE TRIBUNA L RULES PERMIT THE RESPONDENT IN DEPARTMENTAL APPEAL TO SUPPORT TH E ORDER APPEALED AGAINST ON ANY OF THE GROUNDS DECIDED AGAI NST HIM. HE HAS, THEREFORE, SUBMITTED THAT THE ASSESSEE HOWEVER, DUE TO ABANDONED PRECAUTION FILED THE CROSS OBJECTIONS. THE LEARNED DR SUBMITTED THAT THE POINTS RAISED IN THE CROSS OBJECTIONS ARE DECID ED AGAINST THE ASSESSEE BY THE LEARNED CIT(A) AND SUBMITTED THAT T HE ABOVE REASON WOULD NOT DISCLOSE ANY SUFFICIENT CAUSE FOR FILING THE CROSS OBJECTIONS BELATEDLY. THE LEARNED DR SUBMITTED THAT THE APPREH ENSION OF THE ASSESSEE IS MISPLACED IN MOVING THE CROSS OBJECTION S; THEREFORE, SAME SHOULD BE DISMISSED BEING TIME BARRED. THE LEA RNED COUNSEL FOR THE ASSESSEE IN VIEW OF THE ABOVE FACTS STATED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE CROSS OBJECTIONS W ITH LIBERTY TO ARGUE THE VALIDITY OF THE ASSESSMENT IN THE DEPARTM ENTAL APPEAL BEING THE RESPONDENT. 4. ON CONSIDERATION OF THE ABOVE FACTS, WE PERMIT T HE ASSESSEE TO WITHDRAW THE CROSS OBJECTIONS. RULE 27 OF THE APPEL LATE TRIBUNAL RULES PROVIDES THAT THE RESPONDENT (ASSESSEE) THOUGH HE M AY NOT HAVE APPEALED, MAY SUPPORT THE ORDER APPEALED AGAINST HI M ON ANY OF THE C. O. NOS. 150, 151, 152 AND 153/AHD/2011 (IN ITA NOS.867, 868, 869 AND 870/AHD/2008) MAHENDRA A. PATEL VS DCIT, CENT. CIR-2 (2), AHMEDAB AD 3 GROUNDS DECIDED AGAINST HIM. SINCE THE POINTS RAISE D IN THE CROSS OBJECTIONS HAVE BEEN DECIDED BY THE LEARNED CIT(A) AGAINST THE ASSESSEE, THEREFORE, REMEDY UNDER RULE 27 OF THE AP PELLATE TRIBUNAL RULES IS AVAILABLE TO THE ASSESSEE AND AS SUCH NO S UFFICIENT CAUSE IS DISCLOSED IN THE AFFIDAVIT OF THE ASSESSEE FOR EXPL AINING THE DELAY IN FILING THE CROSS OBJECTIONS. THE CROSS OBJECTIONS OF THE A SSESSEE ARE ACCORDINGLY DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE TO ARGUE THE SAME POINTS AT THE TIME OF DISPOSAL OF TH E DEPARTMENTAL APPEALS. 5. IN THE RESULT, ALL THE CROSS OBJECTIONS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD