Shri Sadashirao Mandlik Kagal, Kolhapur V. Asst. Comm of Income-tax, Kolhapur

CO 19/PUN/2007

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6680 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 4 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 24-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 19/PN/07 (ARISING OUT OF ITA NO 273/PN/06) (ASSTT. YEAR 2001-02) SHRI SADASHIRAO MANDLIK KAGAL TALUKA .. CROSS OBJECTOR SAH. SAKHAR KARKHANA LTD., AT & PO: HAMIDEADA, KAULGE, TAL. KAGAL, DIST. KOLHAPUR VS. ASSTT. COMMISSIONER OF IT, .. RESPONDENT CIR.1, KOLHAPUR CROSS OBJECTOR BY: NONE RESPONDENT BY : MANOJ KUMAR DATE OF HEARING : 29.09.2011 DATE OF PRONOUNCEMENT : 21.10.2011 ORDER PER G.S. PANNU, AM THE CAPTIONED CROSS OBJECTION BY ASSESSEE ARISES O UT OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), KOLHAPUR PERTAINING TO THE ASSESSMENT YEAR 2001-02. THE ISSU E RAISED IN THE CROSS-OBJECTION IS THAT ON THE FACTS AND IN THE CIR CUMSTANCES OF THE CASE, THE COMMISSIONER OF INCOME-TAX (APPEALS) ERRE D IN LAW AND ON MERIT IN UPHOLDING CERTAIN DISALLOWANCES MADE BY TH E ASSESSING OFFICER. 2. THE REGISTRY HAS POSTED THE CROSS-OBJECTION, BUT AT THE TIME OF HEARING, NEITHER THE RELEVANT RECORD AND NOR ANY AS SISTANCE IS FORTHCOMING. IT IS OBSERVED THAT THE CROSS OBJECTIO N HAS BEEN 2 PENDING FOR DISPOSAL AND IN THE ABSENCE OF ANY PROS ECUTION FROM THE SIDE OF THE ASSESSEE, WE FIND THAT NO USEFUL PURPOS E SHALL BE SERVED BY KEEPING THE SAME PENDING. WE, THEREFORE, DIRECT THAT THE CROSS OBJECTION BE CONSIGNED TO RECORD WITH THE LIBERTY T O THE CROSS OBJECTOR TO APPROACH THE TRIBUNAL FOR RESTORATION O F THE PROCEEDINGS IN CASE ANY PREJUDICE IS CAUSED BY THIS ORDER. AS A CONSEQUENCE, FOR STATISTICAL PURPOSES, THE CROSS OBJECTION IS TREATE D AS DISMISSED. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 21ST DAY OF OCTOBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 21 ST OCTOBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) KOLHAPUR 4. THE CIT, KOLHAPUR 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE