Sh. Subrato Roy Sahara, New Delhi V. ACIT, Lucknow

CO 281/DEL/2009

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5110 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 04-08-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 26-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHORE B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G ; NEW DELHI BEFORE SHRI C.L. SETHI, JM AND SHRI B.C. MEENA, AM C.O. NOS. 281/DEL/2009 & 55/DEL OF 2010 (IN I.T.A. NOS.3247/DEL OF 2009 & 68/DEL/2010) ASSTT. YEARS: 2005-06 AND 2004-05 SH. SUBARATA ROY SAHARA, ACIT, CENTRAL CIR CLE-6, 1, KAPOORTHALA COMPLEX, VS NEW DELHI. ALIGANJ, LUCKNOW. APPELLANT RESPONDENT APPELLANT BY: SHRI DINESH VERMA RESPONDENT BY: SHRI KISHORE B., SR. DR ORDER PER BENCH THESE TWO CROSS OBJECTIONS, FILED BY THE ASSESSEE, ARE IN RESPECT OF THE APPEALS FILED BY THE REVENUE AGAINST THE CIT(A)S O RDER PERTAINING TO THE ASSTT. YEARS 2005-06 AND 2004-05 RESPECTIVELY. 2. ON GOING THROUGH THE GROUNDS TAKEN IN CROSS OBJE CTIONS, IT IS FOUND THAT THE CROSS OBJECTIONS HAVE BEEN FILED BY THE AS SESSEE MERELY IN SUPPORT OF THE ORDER OF THE CIT(A) AND NOT AGAINST ANY ISSU E THAT HAS BEEN DECIDED AGAINST THE ASSESSEE. THIS WAS POINTED OUT TO THE LEARNED COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING, WHO FAIRLY ADMITTE D THAT THE CROSS OBJECTIONS 2 FILED BY THE ASSESSEE ARE MERELY TO SUPPORT THE LEA RNED CIT(A)S ORDER. WE, THEREFORE, HOLD THAT THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE AND ARE LIABLE TO BE DISMISSED IN LIMI NE. 3. IN THE RESULT, THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 4 TH AUGUST, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (B.C. MEENA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: AUGUST, 2010 VIJAY COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR