Appeal details
Counselvise Citation
[2011] 122 COUNSELVISE.COM (IT) 6679 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 year(s) 1 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
21-10-2011
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2001-2002
Appeal Filed On
12-09-2005
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 43/PN/05 (ARISING OUT OF ITA NO 1102/PN/04) (ASSTT. YEAR 2001-02) SHRI DATTA NAGARI SAH. PATSANSTHA MARYADIT, GADHINGLAJ, KOLHAPUR .. C ROSS OBJECTOR VS. ASSTT. COMMISSIONER OF IT, .. RESPOND ENT CIR.1, KOLHAPUR CROSS OBJECTOR BY: NONE RESPONDENT BY : MANOJ KUMAR 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), KOLHAPUR PERTAINING TO THE ASSESSMENT YEAR 2001-02. THE SING ULAR ISSUE RAISED IN THE CROSS-OBJECTION IS THAT THE CORRESPON DING APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONE R OF INCOME- TAX (APPEALS) BE DISMISSED AND THE DECISION OF THE COMMISSIONER OF INCOME-TAX (APPEALS) BE CONFIRMED. 2. THE REGISTRY HAS POSTED THE CROSS-OBJECTION, BUT AT THE TIME OF HEARING, NEITHER THE RELEVANT RECORD AND NOR ANY AS SISTANCE IS FORTHCOMING. IT IS OBSERVED THAT THE CROSS OBJECTIO N HAS BEEN PENDING FOR DISPOSAL AND IN THE ABSENCE OF ANY PROS ECUTION FROM THE 2 SIDE OF THE ASSESSEE, WE FIND THAT NO USEFUL PURPOS E SHALL BE SERVED BY KEEPING THE SAME PENDING. WE, THEREFORE, DIRECT THAT THE CROSS OBJECTION BE CONSIGNED TO RECORD WITH THE LIBERTY T O THE CROSS OBJECTOR TO APPROACH THE TRIBUNAL FOR RESTORATION O F THE PROCEEDINGS IN CASE ANY PREJUDICE IS CAUSED BY THIS ORDER. AS A CONSEQUENCE, FOR STATISTICAL PURPOSES, THE CROSS OBJECTION IS TREATE D AS DISMISSED. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF OCTOBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 21 ST OCTOBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) KOLHAPUR 4. THE CIT, KOLHAPUR 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE
