Saraswati Co-op. Credit Society Ltd., Belagavi V. The Income Tax Officer, Ward-1 (2), Belagavi., Belagavi

CO 67/PAN/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1531 (ITAT-PANAJI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SIDDAPP A JI R N

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER C.O.NO. 67/PNJ/2015 ( ITA NO. 2 75 /PNJ/201 5 ) (ASST. YEAR : 20 12 - 1 3 ) M/S. SARASWATI COOPERATIVE CREDIT SOCIETY LIMITED, 240/B, 1 ST FLOOR, YASH COMPLEX, RANADE ROAD, TILAKWADI, DIST. BELAGAVI. VS. ITO, WARD - 1(2), BELGAUM. PAN NO. AAGAS 8574 G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI SIDDAPP A JI R.N. - D R DATE OF HEARING : 05 / 1 0/2015 . DATE OF PRONOUNCEMENT : 05 / 1 0 /201 5 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS A CROSS OBJECTION FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , BELGAUM , DATED 13 /0 5 /201 5 . 2. THE CROSS OBJECTION FILED BY THE ASSESSEE IS BARRED BY L IMITATION BY 47 DAYS. THE REGISTRY HAD ISSUED A DEFECT MEMO ON 07/09/2015 REQUIRING THE ASSESSEE TO FILE CONDONATION PETITION FOR DELAY IN FILING THE CROSS OBJECTION. 3 . THE ASSESSEE HAS NOT FILED ANY CONDONATION PETITION STATING THE REASONS FOR DEL A Y IN FILING THE CROSS OBJE CTION. IN VIEW OF THE SAME, THE 2 C.O. NO. 67 /PNJ/201 5 CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED IN LIMIN E AS BARRED BY LIMITATION. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON MONDAY , THE 05 TH DAY OF OCTOBER , 201 5 AT GOA . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05 TH OCTOBER , 201 5 . VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI 3 C.O. NO. 67 /PNJ/201 5 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 05 . 1 0.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05 . 1 0 .2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 05 / 1 0 /2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 05 / 1 0/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 05 / 1 0 /2015 SR.PS 6. DATE OF PRONOUNCEMENT 05 / 1 0/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 05 / 1 0 /2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER