Nayar Electronics Pvt. Ltd., Nashik V. Income-tax Officer, TDS, Nashik

CO 41/PUN/2005

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6676 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 1 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1998-1999
• Appeal Filed On: 09-09-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 41/PN/05 (ARISING OUT OF ITA NO 405/PN/01) (ASSTT. YEAR 1998-99) NAYAR ELECTRONICS P. LTD. .. CROSS OBJECTOR NASHIK VS. INCOME-TAX OFFICER, .. RESP ONDENT (TDS) NASHIK CROSS OBJECTOR BY: NONE RESPONDENT BY : SMT NEERA MALHOTRA DATE OF HEARING : 27.09.2011 DATE OF PRONOUNCEMENT : 21.10.2011 ORDER PER G.S. PANNU, AM THE CAPTIONED CROSS OBJECTION BY ASSESSEE ARISES O UT OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), NASHIK PERTAINING TO THE ASSESSMENT YEAR 1998-99. 2. THE CONNECTED APPEAL FILED BY THE REVENUE AGAINS T THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME-TAX (A PPEALS) WAS SUBJECT-MATTER OF CONSIDERATION OF OUR CO-ORDINATE BENCH IN ASSESSEES OWN CASE AND FOR THE DETAILED REASONS GI VEN IN ITS ORDER DATED 30.12.2005 VIDE ITA NO 405/PN/01, THE TRIBUNA L HAS SET ASIDE THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME-TA X (APPEALS) AND RESTORED MATTER TO HIS FILE FOR FRESH CONSIDERA TION ACCORDING TO LAW. IN VIEW OF THIS FACT-SITUATION, THE CROSS OBJE CTION BY THE 2 ASSESSEE HAS BECOME INFRUCTOUS AND IS, ACCORDINGLY, DISMISSED AS SUCH. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 21ST DAY OF OCTOBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 21ST OCTOBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) NASHIK 4. THE CIT, NASHIK 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE