Sh. Subrato Roy Sahara, New Delhi v. ACIT, Lucknow

CO 281/DEL/2009 | 2005-2006
Pronouncement Date: 06-08-2010 | Result: Dismissed

Appeal Details

RSA Number 28120123 RSA 2009
Bench Delhi
Appeal Number CO 281/DEL/2009
Duration Of Justice 11 month(s) 11 day(s)
Appellant Sh. Subrato Roy Sahara, New Delhi
Respondent ACIT, Lucknow
Appeal Type Cross Objection
Pronouncement Date 06-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 06-08-2010
Date Of Final Hearing 04-08-2010
Next Hearing Date 04-08-2010
Assessment Year 2005-2006
Appeal Filed On 26-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G ; NEW DELHI BEFORE SHRI C.L. SETHI JM AND SHRI B.C. MEENA AM C.O. NOS. 281/DEL/2009 & 55/DEL OF 2010 (IN I.T.A. NOS.3247/DEL OF 2009 & 68/DEL/2010) ASSTT. YEARS: 2005-06 AND 2004-05 SH. SUBARATA ROY SAHARA ACIT CENTRAL CIR CLE-6 1 KAPOORTHALA COMPLEX VS NEW DELHI. ALIGANJ LUCKNOW. APPELLANT RESPONDENT APPELLANT BY: SHRI DINESH VERMA RESPONDENT BY: SHRI KISHORE B. SR. DR ORDER PER BENCH THESE TWO CROSS OBJECTIONS FILED BY THE ASSESSEE ARE IN RESPECT OF THE APPEALS FILED BY THE REVENUE AGAINST THE CIT(A)S O RDER PERTAINING TO THE ASSTT. YEARS 2005-06 AND 2004-05 RESPECTIVELY. 2. ON GOING THROUGH THE GROUNDS TAKEN IN CROSS OBJE CTIONS IT IS FOUND THAT THE CROSS OBJECTIONS HAVE BEEN FILED BY THE AS SESSEE MERELY IN SUPPORT OF THE ORDER OF THE CIT(A) AND NOT AGAINST ANY ISSU E THAT HAS BEEN DECIDED AGAINST THE ASSESSEE. THIS WAS POINTED OUT TO THE LEARNED COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING WHO FAIRLY ADMITTE D THAT THE CROSS OBJECTIONS 2 FILED BY THE ASSESSEE ARE MERELY TO SUPPORT THE LEA RNED CIT(A)S ORDER. WE THEREFORE HOLD THAT THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE AND ARE LIABLE TO BE DISMISSED IN LIMI NE. 3. IN THE RESULT THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 4 TH AUGUST 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (B.C. MEENA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: AUGUST 2010 VIJAY COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR