Adani Retail Ltd., Ahmedabad V. The Dy.CIT, Circle-1, Ahmedabad

CO 99/AHD/2014

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3512 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-08-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 23-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI
• Assessee Lawyers: P M MEHTA
• Keywords: Reassessment proceedings

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER CO NO.99/AHD/2014 IN ./ ITA NO.430/AHD/2014 / ASSTT. YEAR: 2005-06 ADANI RETAIL LTD. ADANI HOUSE SHRIMALI SOCIETY NR. MITHAKHALI CIRCLE NAVRANGPURA,AHMEDABAD. PAN : AABCB 5212 H VS. DCIT, CIR.1 AHMEDABAD. / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI (DR.) JAYANT JHAVERI SR.DR ASSESSEE BY : SHRI P.M. MEHTA, AR ! / DATE OF HEARING : 03/01/2018 '#$ ! / DATE OF PRONOUNCEMENT: 19 /03/2018 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THIS IS ASSESSEES CROSS OBJECTION IN REVENUES APP EAL IN ITA NO.430/AHD/2014 WHICH CHALLENGES ORDER OF THE LD.CI T(A)-III, AHMEDABAD DATED 25.11.2013 PASSED FOR THE ASSTT.YEA R 2005-06. IT WAS HEARD ALONG WITH REVENUES APPEAL WHICH HAS BEEN DECIDED BY US VIDE ORDER DATED 7.3.2018. 2. THE GRIEVANCE RAISED BY THE ASSESSEE IN ITS CO I S MERELY IN SUPPORT OF ORDER OF THE LD.CIT(A). IT IS NOTED THAT REVENUE IN ITS CO NO.99 /AHD/2014 2 APPEAL IN ITA NO.430/AHD/2013 HAS CHALLENGED ORDER OF THE LD.CIT(A) QUASHING REASSESSMENT PROCEEDINGS. THIS APPEAL OF THE REVENUE HAS BEEN DISMISSED BY US BY CONFIRMING ORDE R OF THE LD.CIT(A). SUB-SECTION 4 OF SECTION 253 AUTHORISES THE RESPOND ENT TO FILE CROSS-OBJECTION ON RECEIPT OF NOTICE IN APPEAL . THE CO IS REQUIRED TO BE FILED WITHIN 30 DAYS OF RECEIPT OF NOTICE AND IT IS TO BE VERIFIED IN THE MANNER AKIN TO AN APPEAL, BUT, THE CO IS TO BE FILE D AGAINST ANY PART OF THE ORDER IMPUGNED IN THE APPEAL. IN THE CO FILED BY THE ASSESSEE, HE HAS NOWHERE DEMONSTRATED HIS GRIEVANCES AGAINST ANY PART OF THE ORDER OF THE CIT(A), AS SUCH, THE CO IS NOT MAINTAINABLE IN THE PRESENT FORM. IT IS DISMISSED. 3. IN THE RESULT, CO OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 19 TH MARCH, 2018. SD/- SD/- (PRADIPKUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER