SHRI HASANDAS ITSTARI DHONE , NAGPUR V. INCOME TAX OFFICER , WARD -3(2), NAGPUR

CO 25/NAG/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2228 (ITAT-NAGPUR)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 22-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

UKXIQJ , UKXIQJ IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR . , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM C.O. NO.24/NAG/2018 (ARISING OUT OF ITA NO.200/NAG/2018) ASSESSMENT YEAR : 2010-11 SHRI ANIL SUKHDEO NITNAWARE, 3NAGSEN NAGAR, BHIM CHOWK, NARA ROAD, NAGPUR440014. PAN : ABYPN9465D ....... / APPELLANT / V/S. ITO, WARD 3(2), NAGPUR. / RESPONDENT C.O. NO.25/NAG/2018 (ARISING OUT OF ITA NO.203/NAG/2018) ASSESSMENT YEAR : 2010-11 SHRI HASANDAS ITSTARI DHONE, HOUSE NO.185/D/E, VIDYA NAGAR, NEAR MODERN SCHOOL, KORADI ROAD, NAGPUR441111. PAN : AAOPD5378C ....... / APPELLANT / V/S. ITO, WARD 3(2), NAGPUR. / RESPONDENT ASSESSEE BY : SHRI SAKET BHATTAD, ADV. REVENUE BY : SHRI R. K. BARAL, DR / DATE OF HEARING : 25.03.2019 / DATE OF PRONOUNCEMENT : 25.03.2019 / ORDER 2 C.O. NOS.24 & 25/NAG/2018 PER D. KARUNAKARA RAO, AM: THERE ARE TWO CROSS OBJECTIONS UNDER CONSIDERATION. BOTH THE CROSS OBJECTIONS I.E. C.O. NOS.24 & 25/NAG/2018 FILED BY THE TWO DIFFERENT ASSESSEES IN CONNECTION WITH THE MAIN APPEALS OF THE REVENUE VIDE ITA NOS.200 & 203/NAG/2018 FOR THE ASSESSMENT YEAR 201011 RESPECTIVELY. SINCE THE FACTS AND ARGUMENTS IN BOTH THE CROSS OBJECTIONS ARE SIMILAR, THEREFORE, THEY ARE BEING DISPOSED OF BY THIS COMPOSITE ORDER. 2. BEFORE US, WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED IN THE CROSS OBJECTIONS, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT BOTH THE CROSS OBJECTIONS MAY ALSO BE DISMISSED AS ACADEMIC IN VIEW OF THE EARLIER DECISION OF THE TRIBUNAL ON THE MAIN APPEALS OF THE REVENUE VIDE ITA NOS.200 & 203/NAG/2018 FOR THE ASSESSMENT YEAR 201011 RESPECTIVELY. THE TRIBUNAL ALREADY DISMISSED BOTH THE APPEALS OF THE REVENUE VIDE ORDER DATED 28.11.2018 FOLLOWING THE LATEST CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11TH JULY, 2018, WHICH IS APPLICABLE EVEN TO PENDING APPEALS. 3. SINCE THE APPEALS OF THE REVENUE ARE ALREADY DISMISSED ON ACCOUNT OF THE TAX EFFECT INVOLVED IN THE APPEALS OF THE REVENUE WHICH IS BELOW RS. LAKHS AS PER THE CBDT CIRCULAR DATED 11-07-2018 3 C.O. NOS.24 & 25/NAG/2018 (SUPRA), THEREFORE, IN OUR VIEW, THE ADJUDICATION OF THE CROSS OBJECTIONS OF THE ASSESSEE BECOME ACADEMIC EXERCISE. AS SUCH, THE LD. DR HAS NO OBJECTION TO SUCH A DISMISSAL. THUS, THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED AS ACADEMIC. 4. IN THE RESULT, THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH DAY OF MARCH, 2019. SD/- SD/- ( /VIKAS AWASTHY) ( . /D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER UKXIQJ / NAGPUR; / DATED : 25 TH MARCH, 2019. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) 4. THE CIT 5. , , UKXIQJ , UKXIQJ / DR, ITAT, NAGPUR BENCH, NAGPUR. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , UKXIQJ / ITAT, NAGPUR.