Sunil Aggarwal L/H Late Sh. Madan Lal, Patiala V. ITO, Patiala

CO 18/CHANDI/2014

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2467 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 6 month(s) 10 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: RAKESH JAIN
• Keywords: Period of limitation; Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER C.O. NO. 18/CHD/2014 (IN ITA NO. 126/CHD/2014) ASSESSMENT YEAR: 2009-10 SH. SUNIL AGGARWAL, VS. THE ITO, WARD-1, L/H LATE SHRI MADAN LAL, PATIALA PROP. M/S WALAITI RAM MADAN LAL, PATIALA PAN NO. AAUPL7461N (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAKESH JAIN RESPONDENT BY : SH. S.K. MITTAL DATE OF HEARING : 06.10.2016 DATE OF PRONOUNCEMENT : 06.10.2016 ORDER PER BHAVNESH SAINI, AM THE DEPARTMENTAL APPEAL IS HEARD SEPARATELY. THE CROSS OBJECTION OF THE ASSESSEE IS TIME BARRED BY 25 DAYS. THE ASSESSE E HAS NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY IN FILING OF C ROSS OBJECTION BEYOND THE PERIOD OF LIMITATION. THE LD. COUNSEL FOR THE A SSESSEE DID NOT PRESS THE CROSS OBJECTION. THE SAME IS, THEREFORE, DISMISSED AS NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SA INI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 06 TH OCTOBER, 2016 RKK 2 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR