Shaikh Iftekhar Altaf Hussain, Latur V. Income-tax Officer, Ward - 2, Latur

MA 57/PUN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4937 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-12-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 04-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM M A NO. 5 7 /P U N/201 7 ARISING OUT OF ITA NO. 295 /PN/201 6 ASSESSMENT YEAR : 20 1 0 - 11 SHRI SHAIKH IFTEKHAR ALTAF HUSSAIN DRT NO.6, LABOUR COLONY, BESIDES JUNI PRADHIKARAN, LATUR 413512 . APP LICANT PAN: CLBPS0133A VS. THE INCOME TAX OFFICER , W ARD 2, LATUR . RESPONDENT APPLICANT BY : S HRI M.K. KULKARNI RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 25 . 0 1 .201 9 / DATE OF PRONOUNCEMENT: 11 . 0 2 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE APPLICANT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL DATED 2 7 . 05 .201 6 . 2 . THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT AND IT HAS BEEN POINTED OUT THAT THE TRIBUNAL VIDE ORDER DATED 27.05.2016 HAD DIRECTED THE ASSESSING OFFICER TO PRODUCE THE PERSON FOR CROSS EXAMINATION AND TO DECIDE THE ISSUE THEREAFTER. HOWEVER, AFTER COMPLETING CROSS EXAMINATION, NO ORDERS WERE BEING PASSED BY THE ASSESSING OFFICER. WHEN MISCELLANEOUS APPLICATION CAME UP FOR HEARING, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS ASKED 2 M A NO. 5 7 /P U N/201 7 TO VERIFY THE STAND OF APPLICANT AND O N A LATER DATE, EVEN THE ASSESSING OFFICER ALSO WAS ASKED TO BE PRESENT BEFORE THE BENCH. 3. ON THE APPOINTED DATE OF HEARING, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS HANDED OVER THE ORDER GIVING EFFECT TO THE ORDER OF TRIBUNAL WHICH IS DATED 26.03.2018 AND IT HAS BEEN POINTED OUT THAT THE ASSESSING OFFICER CONSEQUENT TO GIVING CROSS EXAMINATION HAS ASSESSED THE INCOME IN THE HANDS OF ASSESSEE. 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE APPLICANT POINTED OUT THAT THE ASSESSIN G OFFICER HAS FAILED TO GIVE CROSS EXAMINATION PROPERLY AND UPHELD THE ADDITIONS. IT WAS POINTED OUT TO THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE APPLICANT THAT IN CASE ANY GRIEVANCE ARISES FROM THE AFORESAID ORDER GIVING EFFECT TO THE DIRECTIONS OF T RIBUNAL, THEN THE REMEDY FOR THE SAME LIES BEFORE THE CIT(A) AND NOT BEFORE THE TRIBUNAL IN THE MISCELLANEOUS APPLICATION . IN ANY CASE, THE GRIEVANCE OF APPLICANT IN THE MISCELLANEOUS APPLICATION WAS THAT THE ASSESSING OFFICER WAS NOT PASSING ORDER CONSEQ UENT TO THE ORDER GIVING DIRECTIONS TO ALLOW CROSS EXAMINATION. ONCE THE CONSEQUENT ORDER HAS BEEN PASSED, THERE IS NO MERIT IN THE PRESENT MISCELLANEOUS APPLICATION. HENCE, THE SAME IS DISMISSED. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF APPLICANT IS DISMISSED. ORDER PRONOUNCED ON THIS 11 TH DAY OF FEBRUARY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH FEBRUARY , 201 9 . GCVSR 3 M A NO. 5 7 /P U N/201 7 / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) - 2, AURAN GABAD ; 4. THE PR. CIT - 2 , AURANGABAD ; 5. THE DR SMC , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE