ACIT, New Delhi V. M/s. Goldstar Cement Pvt. Ltd., New Delhi

ITA 6177/DEL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2806 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL

Judgement Text

ITA NO. 6177/DEL/2013 & CO NO. 261/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 6177/DEL/2013 A.Y. 2008 - 09 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-13, ROOM NO. 332, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI VS. M/S GOLDSTAR CEMENT PVT. LTD. 315, 3 RD FLOOR, E-BLOCK, INTERNATIONAL TRADE TOWER, NEHRU PLACE, NEW DELHI (PAN:AACCG8807E) (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NO. 261/DEL/2015 (IN ITA NO. 6177/DEL/2013) A.Y. 2008 - 09 M/S GOLDSTAR CEMENT PVT. LTD. 315, 3 RD FLOOR, E-BLOCK, INTERNATIONAL TRADE TOWER, NEHRU PLACE, NEW DELHI (PAN:AACCG8807E) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-13, ROOM NO. 332, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. ROBIN RAWAL, SR. DR ASSESSEE BY : SH. SURENDER KUMAR, CA DATE OF HEARING : 07-01-2016 DATE OF ORDER : 07-01-2016 ORDER PER H.S. SIDHU : JM THE REVENUE HAS FILED THIS APPEAL AND ASSESSEE HA S FILED THE CROSS OBJECTION AGAINST THE IMPUGEND ORDER DATED 19.9.201 3 RELEVANT TO ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING, THE BENCH NOTICED THAT THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGEND ORDER BY RASING THE GROUNDS OF APPEAL DATED 12.11.2013 WHICH WAS UNSIGN ED, WHICH IS ITA NO. 6177/DEL/2013 & CO NO. 261/DEL/2015 2 CONTRARY TO THE RULES. THEREFORE, THE PRESENT APPE AL IS DEFECTIVE AND IS NOT MAINTAINABLE IN THE EYES OF LAW, HENCE, THE SAM E IS DISMISSED AS SUCH. BUT IN THE INTEREST OF JUSTICE, IF SO ADVISED , THE REVENUE IS AT LIBERTY TO FILE THE APPLICATION TO RECALL THIS ORDER, AFT ER RECTIFYING THE DEFECT. 3. SINCE WE HAVE ALREADY DISMISSED THE REVENUES AP PEAL BEING DEFECTIVE, AS AFORESAID, THE CROSS OBJECTION FILE D BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND DISMISSED AS SUCH. EVEN OTH ERWISE, WE NOTE THAT THE CROSS OBJECTION IS BARRED BY LIMITATION AND THE RE IS A DELAY OF 579 DAYS IN FILING THE CROSS OBJECTION WHICH WAS COMMUN ICATED TO THE ASSESSEE. DESPITE KNOWING FULLY WELL ABOUT THE LIMI TATION PERIOD, THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR CONDONAT ION OF DELAY, THEREFORE, ON THIS ACCOUNT THE CROSS OBJECTION IS DISMISSED. BUT IN THE INTEREST OF JUSTICE, IF SO ADVISED, THE ASSESSEE IS AT LIBERTY TO FILE THE APPLICATION TO RECALL THIS ORDER, ALONGWITH APPLICATION FOR CONDO NATION OF DELAY. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A S WELL AS CROSS OBJECTION FILED BY THE ASSESSEE STAND DISMISSED IN THE AFORESAID MANNER. ORDER PRONOUNCED IN THE OPEN COURT ON 07/1/2016. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 07/1/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES