Shri Vallabhbhai Gandabhai Zadaphiya, Surat V. The ACIT.,Circle-8, Surat

CO 80/AHD/2008

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5190 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-11-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 11-04-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) C. O. NO.80/AHD/2008 ( IN ITA NO. 359/AHD/2008 A. Y.: 2004-05) SHRI VALLABHBHAI GANDABHAI ZADAPHIYA, DUMASWALA COMPOUND, BEHIND SAHAJANAND COMPLEX, NEAR HIRA BAG, CIRCLE, VARACHHA ROAD, SURAT VS THE A. C. I. T., RANGE-8, ROOM NO. 414, AAYAKAR BHAVAN, MAJURA GATE, SURAT PA NO. AACPZ 0273 G (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI ANIL KUMAR, CIT DR O R D E R PER BHAVNESH SAINI, JM: THE ABOVE CROSS OBJECTION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARN ED CIT(A)-V, SURAT DATED 06-11-2007, FOR ASSESSMENT YEAR 2004-05. 2. THE CROSS OBJECTION WAS TAKEN UP FOR HEARING ALO NG WITH THE APPEAL OF THE ASSESSEE IN ITA NO.4/AHD/2008 WHICH W AS DISMISSED IN DEFAULT VIDE ORDER OF EVEN DATE. THE ASSESSEE IS SE RVED WITH THE NOTICE OF HEARING THROUGH REGISTERED POST. A/D CARD DULY SERV ED UPON THE ASSESSEE IS AVAILABLE ON RECORD OF ITA NO.4/AHD/2008. NONE A PPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THE LEARNED DR SUBMITTED THAT ALL THE GROUNDS OF THE CROSS OBJECTION ARE FILED IN SUP PORT OF THE ORDER OF THE LEARNED CIT(A), THEREFORE, CROSS OBJECTION OF THE A SSESSEE WOULD NOT BE MAINTAINABLE. C. O. NO.80/AHD/2008 (IN ITA NO.359/AHD/2008) SHRI VALLABHBHAI GANDABHAI ZADAPHIYA VS ACIT, RANGE -8, SURAT 2 3. ON CONSIDERATION OF THE SUBMISSION OF THE LEARNE D DR AND ALL THE GROUNDS OF THE CROSS OBJECTION, WE ARE OF THE VIEW THAT THE CROSS OBJECTION OF THE ASSESSEE IS NOT MAINTAINABLE IN TH E PRESENT FORM. THE ASSESSEE HAS RAISED 5 GROUNDS OF CROSS OBJECTION AN D ON ALL THE GROUNDS THE ASSESSEE HAS STATED THAT THE LEARNED CIT(A) HAS RIGHTLY DELETED THE ADDITION. IT WOULD MEAN THAT THE ASSESSEE SUPPORTED THE FINDINGS OF THE LEARNED CIT(A) IN DELETING THE ADDITION. SINCE THE ASSESSEE IS NOT AGGRIEVED AGAINST THE ORDER OF THE LEARNED CIT(A) I N DELEING THE ADDITION, THEREFORE, THE ASSESSEE IS NOT ENTITLED TO FILE THE CROSS OBJECTION IN THE PRESENT FORM. UNLESS THE FINDINGS OF THE LEARNED CI T(A) HAVE BEEN CHALLENGED IN THE CROSS OBJECTION, THE CROSS OBJECT ION WOULD NOT BE MAINTAINABLE. WE REMIND THAT CROSS OBJECTION IS LIK E CROSS APPEAL AND CAN BE FILED BY THE ASSESSEE IF THE ASSESSEE IS AGG RIEVED AGAINST THE FINDINGS OF THE LEARNED CIT(A). HOWEVER, IN THE PRE SENT CROSS OBJECTION THE ASSESSEE HAS NOT SHOWN ANY GRIEVANCE AGAINST TH E ORDER OF THE LEARNED CIT(A). THEREFORE, THE CROSS OBJECTION IS N OT MAINTAINABLE AND IS LIABLE TO BE DISMISSED IN LIMINE. WE, THEREFORE, AG REE WITH THE SUBMISSION OF THE LEARNED DR THAT THE CROSS OBJECTION IS NOT M AINTAINABLE IN THE PRESENT FORM. THE CROSS OBJECTION OF THE ASSESSEE I S ACCORDINGLY DISMISSED BEING NOT MAINTAINABLE. 4. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED IN LIMINE ORDER PRONOUNCED IN THE OPEN COURT ON 15-11-2010. SD/- SD/- (A N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 15 -11-2010 LAKSHMIKANT/- C. O. NO.80/AHD/2008 (IN ITA NO.359/AHD/2008) SHRI VALLABHBHAI GANDABHAI ZADAPHIYA VS ACIT, RANGE -8, SURAT 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD