Sh. Mukesh Kumar Jain, Gwalior V. Asstt. C.I.T., Circle-1, Agra

CO 55/AGR/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 3146 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 09-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: V BAPNA
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER C.O. NOS. 52, 53, 54, 55 & 56/AGRA/2010 (IN ITA NOS. 264, 265, 266, 263 & 267/AGRA/2010) ASST. YEAR : 2003-04 TO 2007-08 SHRI MUKESH KUMAR JAIN, VS. A.C.I.T., CIRCLE-1, PROP. JAINA JEWELLERS, GWALIOR. SARAFA BAZAR, GWALIOR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI V. BAPNA, C.A. FOR REVENUE : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 01.03.2012 DATE OF PRONOUNCEMENT : 01.03.2012 ORDER PER BENCH : IN ALL THE CROSS-OBJECTIONS, THE ASSESSEE CHALLENG ED THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ACTION OF THE ASSESSING OF FICER IN PASSING THE ASSESSMENT ORDERS U/S. 153A OF THE INCOME-TAX ACT WITHOUT ISSU ING NOTICE U/S. 143(2) OF THE IT ACT FOR ALL THE ABOVE ASSESSMENT YEARS. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE IS NOW DECIDED AGAINST THE ASSESSEE BY HONBLE DELHI HIGH COURT IN THE CASE OF ASHOK CHADDHA VS. ITO, 337 ITR 399, IN WHICH IT WAS HELD THAT NO SPEC IFIC NOTICE WAS REQUIRED U/S. C.O. NOS. 52, 53, 54, 55 & 56/AGRA/2010 2 143(2) OF THE IT ACT WHEN THE NOTICE AS REQUIRED U/ S. 153A OF THE ACT WAS ALREADY GIVEN. THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, SUBMITTED THAT HE WOULD BE WITHDRAWING THE CROSS OBJECTIONS. THE LD. DR HAS NO OBJECTION FOR WITHDRAWAL OF THE CROSS-OBJECTIONS. 3. IN VIEW OF THE ABOVE SUBMISSIONS OF THE LD. COUN SEL FOR THE ASSESSEE, ALL THE CROSS-OBJECTIONS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 01.03.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST MARCH, 2012 *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 ASSISTANT REGISTRAR TRUE COPY