Mrs. Vaidya Kshama Shriniwas, Solapur V. Income-tax Officer, Ward-241), Solapur

CO 8/PUN/2007

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6683 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 7 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 27-02-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 69; 148

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 08/PN/07 (ARISING OUT OF ITA NO 905/PN/04) (ASSTT. YEAR 1999-00) SAU. KSHAMA SHRINIWAS VAIDYA, .. CROSS OBJECTOR 424, SOUTH KASBA, SOLAPUR VS. INCOME-TAX OFFICER, .. RESPO NDENT WARD 2(4), SOLAPUR CROSS OBJECTOR BY: NONE RESPONDENT BY : SHRI MANOJ KUMAR DATE OF HEARING : 29.09.2011 DATE OF PRONOUNCEMENT : 18.10.2011 ORDER PER G.S. PANNU, AM IN THIS CROSS OBJECTION BY THE ASSESSEE, IT IS URG ED THAT THE COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN NOT D EALING WITH THE LEGALITY OF THE RE-ASSESSMENT PROCEEDINGS, WHICH WA S WITHOUT JURISDICTION AND, THEREFORE, BAD IN LAW. 2. THE CONNECTED APPEAL FILED BY THE REVENUE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-III, PU NE DATED 1.3.2004 DELETING THE ADDITION OF RS 11,13,359/- MA DE BY THE ASSESSING OFFICER UNDER SECTION 69 OF THE INCOME-TA X ACT, 1961 HAS BEEN A SUBJECT-MATTER OF OUR CO-ORDINATE BENCH VIDE ITA NO 905/PN/04 AND FOR THE DETAILED REASONS GIVEN IN THE ORDER DATED 2 22.1.2009 THE TRIBUNAL HAS SET ASIDE THE IMPUGNED O RDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) AND RESTORED T HE MATTER WITH CERTAIN DIRECTIONS TO HIS FILE FOR DE NOVO ADJUDICA TION. NOW, THE GROUND RAISED IN THE CROSS OBJECTION RELATES TO VAL IDITY OF THE PROCEEDINGS INITIATED BY THE ASSESSING OFFICER UNDE R SECTION 148 OF THE ACT. IN THIS REGARD, IN PARA 2.2 OF THE ORDER O F THE COMMISSIONER OF INCOME-TAX (APPEALS) SAID GROUND HAD BEEN REJECT ED, AS IT IS STATED TO HAVE NOT BEEN PRESSED BY THE ASSESSEE. BE FORE US, THERE IS NO MATERIAL TO NEGATE THE AFORESAID OBSERVATION OF THE COMMISSIONER OF INCOME-TAX (APPEALS) AND ACCORDINGL Y, THE GROUND RAISED BY THE ASSESSEE IS UNTENABLE AND IS DISMISSE D. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF OCTOBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 18 TH OCTOBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A)-III PUNE 4. THE CIT, PUNE 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE 3