N.L. Education Society, Aligarh V. Addl.C.I.T., Range-1, Aligarh

CO 36/AGR/2011

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7080 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATESHAN ANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER C.O. NOS. 35 & 36/AGRA/2011 (IN ITA NOS. 454 & 455/AGRA/2010) ASSTT. YEARS : 2007-08 & 2006-07 N.L. EDUCATION SOCIETY, VS. ADDL. C.I.T., 5/148, ISHAPUR, BANNADEVI, RANGE-I, ALIGARH. ALIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARGH, ADVOCATE RESPONDENT BY : SHRI ATESHAN ANSARI, JR. D.R. DATE OF HEARING : 30.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 30.05.2012 ORDER PER BHAVNESH SAINI: BOTH THE CROSS-OBJECTIONS BY THE ASSESSEE ARE DIR ECTED AGAINST DIFFERENT ORDERS OF LD. CIT(A), GHAZIABAD DATED 10.09.2010 FO R ABOVE ASSESSMENT YEARS. THE ASSESSEE IN BOTH THE CROSS OBJECTIONS SUPPORTED THE ORDERS OF THE LD. CIT(A) AS WELL AS CLAIMED EXEMPTION U/S. 10(23C)(IIIAD) OF THE IT ACT. THE LD. COUNSEL FOR THE ASSESSEE ADMITTED THAT THE ASSESSEE NEVER MADE ANY CLAIM U/S. 10(23C)(IIIAD) BEFORE THE AO AND THE LD. CIT(A). THEREFORE, THE GR OUND SO RAISED IN THE CROSS- OBJECTIONS IS ONLY IN SUPPORT OF THE LD. CIT(A) AND THE SAME IS NOT ARISING FROM THE IMPUGNED ORDERS. FURTHER BOTH THE CROSS-OBJECTIONS ARE TIME BARRED BY 123 DAYS. C.O. NOS. 35 & 36/AGRA/2011 2 THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, SEEKS PERMISSION TO WITHDRAW BOTH THE CROSS OBJECTIONS. BOTH THE CROSS OBJECTIONS ARE, AC CORDINGLY, LIABLE TO BE DISMISSED. 2. IN THE RESULT, BOTH THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON. 30.05.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY