M/s. Chetak Enterprises Limited, CHITTORGARH V. ACIT, UDAIPUR

CO 29/JODH/2012

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 8020 (ITAT-JODHPUR)
• Duration Of Justice: 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 11-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 24-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K KHANDELWAL
• Assessee Lawyers: G K GARGIEYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER C.O. NO.29/JODH/2012 (IN ITA NO. 206/JODH/2012 ASSESSMENT YEAR : 2006-07 M/S. CHETAK ENTERPRISES LTD. VS. THE ACIT PATCH AREA, ANJANA COMPOUND CIRCLE- 1 DAK BUNGALOW ROAD, NIMBAHERA UDAIPUR DISTT. CHITTORGARH (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.K. GARGIEYA RESPONDENT BY : SHRI A.K. KHANDELWAL DATE OF HEARING : 11.10.2012 DATE OF PRONOUNCEMENT : 11.10.2012 ORDER PER N.K.SAINI, A.M. THIS CROSS OBJECTION FILED BY THE ASSESSEE ARISING OUT OF ITA NO.206/JODH/2012 OF THE DEPARTMENT IS DIRECTED AGAI NST THE ORDER DATED 12.02.2012 OF THE CIT(APPEALS), UDAIPUR. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND:- 1. THAT ON THE FACTS AND ON THE CIRCUMSTANCES OF TH E CASE AS WELL AS IN THE LAW HAVING REGARD TO THE ENT IRE FACT OF THE CASE DETAIL PROPER BOOK AND DECIDED CASE LAWS T HE CIT (A), UDAIPUR RANGE, UDAIPUR VIDE APPEAL NO. 261/IT/UDR/2008-09 DATED 12-03-2012 SERVED ON 21-03 -2012 2 RIGHTLY DELETED/ ALLOWED RELIEF OF RS. 8,19,74/- +4,21,929+13,46,125 AND OF RS. 1,30,82,379/-AGGREGA TING TO RS. 1,56,69,507/- WHICH IS NOW THE SUBJECT MATTER O F APPEAL FILED BY THE REVENUE TO THE HON'BLE ITAT IN FORM NO . 36 AS ON 09-05-2012. IT IS RESPECTFULLY SUBMITTED THAT VARIOUS ADDITIONS SO DELETED BY THE CIT (APPEALS) WHICH IS NOW THE SUBJE CT MATTER OF REVENUE APPEAL REQUIRE TO BE SUBSTANTIATED/ CONF IRM AND ACCORDINGLY APPELLANT IS ENTITLED FOR THE RELIEF AS PROVIDED BY THE CIT (APPEALS) 2. THAT THE APPELLANT RESERVES HIS RIGHTS TO ADD, ALTER OR TO MODIFY, SUBSTITUTE ANY GROUNDS OF APPEA L SO TAKEN ON OR BEFORE HEARING OF THE SAME. 3. FROM THE ABOVE GROUNDS, IT IS CLEAR THAT THE ASSESS EE HAS NOT SOUGHT ANY RELIEF, RATHER SUPPORTING THE ORDER OF THE LD. CIT( APPEALS). THEREFORE, THIS CROSS OBJECTION IS NOT MAINTAINABLE IN VIEW OF THE RATIO LAID DOWN BY HON'BLE MADRAS HIGH COURT IN THE CASE OF CIT VS. SUNDARAM CLAYTON LTD. [1982] 136 ITR 315 WHEREIN IT HAS BEEN HELD AS UNDER: THAT WHEN THE ASSESSEE HAD SUCCEEDED WHOLLY BEFORE THE AAC THERE WAS NO SCOPE FOR FILING AN APPEAL OR CROS S- OBJECTION. A CROSS-OBJECTION, BEING IN THE NATURE OF AN APPEAL, ALLOWING THE CROSS-OBJECTIONS WOULD MEAN INTERFERING WITH THE ORDER OF THE AAC AND AS THE TRIBUNAL HAD DISMISSED THE DEPARTMENTAL APPEAL AND UPHELD THE FINDINGS OF THE AAC, IT SHOULD HAVE DISM ISSED THE CROSS-OBJECTIONS IN LIMINE AS NOT BEING ENTERTAINABLE. THE TRIBUNAL WAS NOT JUSTIFIED IN TECHNICALLY ALLOWING THE CROSS-OBJECTIONS. 3 4. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11.10.2 012 ) SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 11/10/2012 *MISHRA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR ITAT, JODHPUR