SMT SAROJ DEVI HALDIYA, Jaipur V. ITO, Jaipur

MA 121/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5433 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAGHUVIR SINGH DAGUR CIT DHK
• Assessee Lawyers: S L PODDAR
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM M.A. NO. 121/JP/2016 (ARISING OUT OF C.O. NO. 12/JP/2013 IN ITA NO. 122/JP/2013) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SMT. SAROJ DEVI HALDIYA, E-65, SIDDARTH NAGAR, MALVIYA NAGAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 6(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAGHUVIR SINGH DAGUR (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02.09.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/09/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION SEEKING RECALLING OF THE TRIBUNALS ORDER DATED 28.04.2016 PASSED IN C.O. NO . 12/JP/2013 ARISING OUT OF ITA NO. 122/JP/2013. THE CROSS OBJECTION OF THE ASSESSE E WAS DISMISSED ON THE GROUND THAT SINCE THE APPEAL OF THE REVENUE WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT, THE BASIS OF CROSS OBJECTION OF THE ASSESSEE DOES NOT S URVIVE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE HAS BEEN DECIDED BY THE HONBLE ORISSA HIGH COURT IN THE CASE OF TAT A SPONGE IRON LTD. VS. CIT (2008) 307 ITR 441 (ORISSA) THAT IN THE EVENT OF DISMISSAL OF REVENUES APPEAL, THE CROSS OBJECTION WOULD NOT BE DISMISSED. 3. ON THE CONTRARY, THE LD. D/R HAS OPPOSED THE SUB MISSIONS. 2 MA NO. 121/JP/2016 SMT. SAROJ DEVI HALDIYA 4. WE HAVE HEARD RIVAL CONTENTIONS, PERUSED THE MAT ERIAL AVAILABLE ON RECORD. WE FIND THAT THE CROSS OBJECTION OF THE ASSESSEE WA S DISMISSED SOLELY ON THE BASIS THAT THE REVENUES APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. THE LD. COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE JUDGMENT OF HONBLE ORISSA HIGH COURT IN THE CASE OF TATA SPONGE IRON LTD. VS. CIT (SUPRA) WHEREIN THEIR LORDSHIP HAS DECIDED THE ISSUE OF MAINTAINABILITY O F CROSS OBJECTION IN THE EVENT OF DISMISSAL OF REVENUES APPEAL. RESPECTFULLY FOLLOW ING THE JUDGMENT OF HONBLE ORISSA HIGH COURT, SUPRA, WE RECALL OUR ORDER DATED 28.04. 2016 PASSED IN C.O. NO. 12/JP/2013 (ARISING OUT OF ITA NO. 122/JP/2013). 4.1 THE REGISTRY IS DIRECTED TO FIX THE CROSS OBJEC TION ACCORDINGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16/0 9/2016. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 16/09/2016. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. SAROJ DEVI HALDIYA, JAIPUR. 2. THE RESPONDENT THE ITO WARD 6(1), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (M.A NO. 121/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 121/JP/2016 SMT. SAROJ DEVI HALDIYA