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

CO 30/JODH/2012

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 8019 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-11-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 24-09-2012
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Assessee Lawyers: G K GARGIEYA
• Keywords: Period of limitation

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.30/JODH/2012 [ARISING OUT OF ITA NO.207/JODH/2012] ASSESSMENT YEAR:2007-08 M/S CHETAK ENTERPRISES LIMITED PATCH AREA, ANJANA COMPOUND DAK BUNGLOW ROAD, NIMBAHERA CHITTORGARH V. ACIT CIRCLE 1 UDAIPUR PAN:AACCC1498H (CROSS OBJECTOR) (RESPONDENT) ASSESSEE BY: SHRI. G. K. GARGIEYA DEPARTMENT BY: SHRI. SUBHASH CHANDRA, D.R. DATE OF HEARING: 20.11.2012 DATE OF PRONOUNCEMENT: 20.11.2012 O R D E R PER N. K. SAINI: THIS CROSS OBJECTION FILED BY THE ASSESSEE ARISING OUT OF ITA NO.207/JU/2012 IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), UDAIPUR. IN THIS CROSS OBJECTION, THE FOLLOWING GROUNDS HAVE BEEN RA ISED BY THE ASSESSEE:- THAT ON THE FACTS AND ON THE CIRCUMSTANCES OF THE CASE AS WELL AS IN THE LAW HAVING REGARD TO THE ENTIRE FACT OF THE CAS E DETAIL PAPER BOOK AND DECIDED CASE LAW THE COMMISSIONER OF APPEALS, U DAIPUR RANGE UDAIPUR VIDE APPEAL NO. 159/IT/UDR/2009-10 DATED 14 .03.2012 SERVED ON 21.03.2012 RIGHTLY DELETED/ ALLOWED RELIE F OF RS.L1,94,554/- :-2-: + 16,20,000/- + 62,43,096/- + 15,43,097/- & RS.29,5 2,834/- WHICH IS THE NOW THE SUBJECT MATTER OF APPEAL FILED BY REVEN UE 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 SUBJECT MATTER O F REVENUE APPEAL REQUIRE TO BE SUBSTANTIATED/CONFIRM AND ACCORDINGLY APPELLANT IS ENTITLED FOR THE RELIEF AS PROVIDED BY THE CIT (APP EAL). 2. FROM THE ABOVE GROUNDS, IT IS NOTICED THAT THE ASSE SSEE HAS SUPPORTED THE ORDER OF THE LD. CIT(A) AND NO RELIEF HAS BEEN SOUG HT. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE CROSS OBJECTION BECOMES INF RUCTUOUS SINCE NO SPECIFIC RELIEF HAD BEEN SOUGHT FOR. 3. FOR THE AFORESAID VIEW, WE ARE FORTIFIED BY THE JUD GMENT OF HON'BLE MADRAS HIGH COURT IN THE CASE OF CIT VS. SUNDARAM C LAYTON LTD. (1982) 136 ITR 315 WHEREIN THEIR LORDSHIPS AT PAGE 322 HAD OBSERVE D AS UNDER:- A CROSS-OBJECTION IS ONLY IN THE NATURE OF AN APPE AL. A PERSON WHO HAS SUBSTANTIALLY SUCCEEDED IN A FORUM MAY NOT THINK IT NECESSARY TO FILE AN APPEAL; BUT WHEN AN APPEAL IS ACTUALLY FILED, HE MA Y TAKE ADVANTAGE OF THE FILING OF THE APPEAL BY THE OTHER SIDE SO AS TO FILE CROSS-OBJECTIONS TO GET RID OF THE ORDER IN SO FAR AS IT IS ADVERSE TO HIM, AS THE PERIOD OF LIMITATION FOR THE FILING OF THE CROSS-OBJECTIONS I S CALCULATED FROM THE DATE OF THE SERVICE OF THE APPELLATE GROUNDS. IN EF FECT, IN SUCH A CASE, A PARTY WHO DID NOT FILE AN APPEAL, GETS AN EXTENDED PERIOD OF LIMITATION FOR FILING WHAT IS IN EFFECT AN APPEAL. WHEN THE AS SESSEE HAS SUCCEEDED WHOLLY BEFORE THE AAC AND THE TRIBUNAL, THERE WAS N O SCOPE FOR FILING AN APPEAL OR CROSS OBJECTIONS. THE TRIBUNAL SHOULD HAVE DISMISSED THE CROSS-OBJECTIONS IN LIMINE AS NOT BEING ENTERTAINAB LE. THE PROCEDURE OF FILING CROSS-OBJECTIONS IS NOT TO BE GONE THROUGH M ERELY FOR THE PURPOSE :-3-: OF PUTTING FORWARD ARGUMENTS IN SUPPORT OF AN ORDER WHICH IS IN FAVOUR OF THE CROSS-OBJECTOR. 4. IN VIEW OF THE RATIO LAID DOWN BY THE HON'BLE MADRA S HIGH COURT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS INFRUCTUOUS. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASS ESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.11.2012. SD/- SD/- [HARI OM MARATHA] [N. K. SAINI] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:20.11.2012 JJ:2011 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR