Deputy Commissioner of Income-tax, Circle - 8, Pune V. Ashok Tanna, Pune

CO 2/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4861 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 05-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Bogus purchase

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER CROSS OBJECTION NOS.01 TO 03/PUN/2021 / ASSESSMENT YEARS : 2009 - 10 TO 2011 - 12 MR. ASHOK TANNA 515, KASARWADI, PUNE 411037 PAN : AAGPT7820F ....... CROSS OBJECTOR / V/S. THE DY. COMMISSIONER INCOME TAX, CIRCLE - 8, PUNE. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 0 7 - 0 4 - 20 2 1 / DATE OF PRONOUNCEMENT : 18 - 0 5 - 202 1 / ORDER PER BENCH: THESE ARE THE CROSS OBJECTIONS FILED BY ASSESSEE IN HIS OWN APPEALS IN ITA NOS.353 /PUN/2018 TO 355/PUN/2018. 2. WHEN THE CROSS OBJECTIONS WERE CALLED ON, NONE APPEARED ON BEHALF OF THE CROSS OBJECTOR. 3. WE HAVE HEARD SR. DR AND PERUSED THE MATERIAL ON RECORD. FROM THE PERUSAL OF RECORD, IT IS EVIDENT THAT THE CROSS OBJECTIONS WERE FILED ON 05.01.2021. THE APPEALS FILED BY THE ASSESSEE I.E. CROSS OBJECTOR WERE 2 CO NOS.01 TO 03/PUN/2021 ALREADY DISPOSED OF BY TH IS TRIBUNAL VIDE COMMON ORDER DATED 09.01.2019. THE CROSS OBJECTIONS WERE FILED BY THE ASSESSEE ON 05.01.2021. FROM THE PERUSAL OF GROUNDS OF APPEAL IN APPEALS FILED BY THE ASSESSEE AND GROUNDS OF OBJECTIONS RAISED IN CROSS OBJECTIONS, IT IS EVIDENT THAT THE ASSESSEE HA D RAISED THE SAME QUESTION OF DETERMINATION OF TAXABLE INCOME IN RESPECT OF ALLEGED BOGUS PURCHASES IN THE APPEALS AS WELL AS IN CROSS OBJECTIONS . THE QUESTION INVOLVED IN BOTH THE APPEALS AS WELL AS CROSS OBJECTIONS IS O NLY RELATES TO THE DETERMINATION OF TAXABLE INCOME IN RESPECT OF BOGUS PURCHASES. ON DUE CONSIDERATION OF CROSS OBJECTIONS FILED BY THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT THE SAME REQUIRES TO BE DISMISSED AS THE CROSS OBJECTIONS SEEK TO REVIEW T HE ORDER ALREADY BEEN PASSED BY THE TRIBUNAL , AS THE ISSUE INVOLVED IN THE APPEALS AS WELL AS IN CROSS OBJECTIONS IS ONE AND SAME I.E. DETERMINATION OF QUANTUM OF TAXABLE INCOME IN RESPECT OF BOGUS PURCHASES. 4. THUS, WITHOUT GOING INTO THE ISSUE AS TO TH E MAINTAINABILITY OF CROSS OBJECTIONS FOR THE REASON THAT THE APPEALS IN RESPECT OF WHICH CROSS OBJECTIONS FILED WERE NOT PENDING AS ON THE DATE OF FILING CROSS OBJECTIONS AND THE CROSS OBJECTIONS WERE FILED BY THE APPELLANT HIMSELF, WE DISMISS THE CROSS O BJECTIONS FILED BY THE ASSESSEE FOR THE REASON STATED SUPRA. 5 . IN THE RESULT, ALL THE CROSS OBJECTIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 8 T H M A Y , 20 2 1 . SD/ - SD/ - PARTHA SARATHI CHAUDHURY INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER / PUNE; / DATED : 1 8 T H M A Y , 20 2 1 GCVSR 3 CO NOS.01 TO 03/PUN/2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - 6 , PUNE ; 4. THE PR.CIT - 5 , PUNE ; 5. , , A / DR A , ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // // TRUE COPY// / SR. PRIVATE SECRETARY , / ITAT, PUNE