Mr. Shivaji Ramchandra Kolekar, Satara V. Income-tax Officer, Ward-1, Satara

CO 67/PUN/2004

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6678 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 10 month(s) 20 day(s)
• 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: 01-12-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI G.S. PANNU (AM) CROSS OBJECTION NO. 67/PN/2004 (ARISING OUT OF ITA NO. 442/PN/2004) (ASSTT. YEAR 2001-2002) MR. SHIVAJI RAMCHANDRA KOLEKAR CROSS OBJECTOR KARAD, DIST. SATARA PAN : NOT AVAILABLE V. INCOME TAX OFFICER RESPONDENT WARD 1, SATARA CROSS OBJECTOR BY : NONE (AR) RESPONDENT BY : MS. NEERA MALHOTRA (DR) DATE OF HEARING :27.9.11 DATE OF PRONOUNCEMENT: 21.10.11 ORDER PER I.C. SUDHIR, JM FROM RECORD, IT APPEARS THAT THE PRESENT CROSS OBJE CTION HAS BEEN PREFERRED BY THE ASSESSEE IN SUPPORT OF THE FIRST APPELLATE ORDE R QUESTIONED BY THE REVENUE IN ITA NO. 442/PN/2004(A.Y. 2001-02) WHICH HAS BEEN ALREAD Y DECIDED BY THE TRIBUNAL VIDE ITS ORDER DATED 20 TH APRIL 2007. VIDE THE SAID ORDER DATED 20 TH APRIL 2007, THE TRIBUNAL HAS SET ASIDE THE MATTER TO THE FILE OF LD CIT(A) TO RE-EXAMINE THE ISSUE ON MERITS OF THE CASE WITH THIS FINDING THAT SINCE ASSESSMENT HA D NOT BECOME FINAL AND CONCLUSIVE, THE PROVISO TO SECTION 142A IS APPLICABLE IN THE CA SE OF THE ASSESSEE. THE CROSS OBJECTION QUESTIONING THE MAINTAINABILITY OF THE AP PEAL PREFERRED BY THE A.O BEFORE THE TRIBUNAL HAS THEREFORE BECOME INFRUCTUOUS. THE CROSS OBJECTION IS ACCORDINGLY DISMISSED. 2. IN RESULT, CROSS OBJECTION IS DISMISSED. C.O. NO.68/PN/04 MR.SHIVAJI RAMCHANDRA KOLEKAR A.Y. 2001-02 PAGE OF 2 2 ORDER PRONOUNCED IN THE OPEN COURT ON 21ST OCTOBE R, 2011 SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER (I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 21ST OCTOBER, 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT -III, PUNE 4. THE CIT(A)-II, PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE