Shri Ashwinbhai G. Patel, Baroda v. The ACIT., Cent.Circle-1,, Baroda

CO 292/AHD/2004 | misc
Pronouncement Date: 08-01-2010 | Result: Dismissed

Appeal Details

RSA Number 29220523 RSA 2004
Assessee PAN AEQPP1914M
Bench Ahmedabad
Appeal Number CO 292/AHD/2004
Duration Of Justice 5 year(s) 2 month(s)
Appellant Shri Ashwinbhai G. Patel, Baroda
Respondent The ACIT., Cent.Circle-1,, Baroda
Appeal Type Cross Objection
Pronouncement Date 08-01-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-01-2010
Date Of Final Hearing 04-01-2010
Next Hearing Date 04-01-2010
Assessment Year misc
Appeal Filed On 08-11-2004
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M. & HONBLE SH RI N.S. SAINI A.M.) C.O. NO. 292/AHD/2004 (ARISING OUT OF I.T.(.S.)A. NO. 262/AHD./2004) ASSESSMENT YEAR : BLOCK ASST. PERIOD 01.04.1995 TO 11.02.2002 SHRI ASHWIN G. PATEL BARODA -V S.- ASSISTANT COMMISSIONER OF INCOME TAX (P.A. NO. AEQPP 1914 M) CENTRAL CIRCLE-1 BARODA (CROSS OBJECTOR) (RESPONDENT) ASSESSEE BY : SHRI P.M. MEHTA DEPARTMENT BY : SMT. NEETA SHAH SR. D.R. O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER :- THIS CROSS OBJECTION FILED BY THE ASSESSEE IS AGAINST THE ORDER OF ITAT CAMP AT BARODA DATED 19. 03.2007 IN IT(SS)A NO. 262/AHD/2004 FOR THE BLOCK ASSESSMENT PERIOD 01.04.1995 TO 11.02.200 2. 2. IN THIS CROSS OBJECTION THREE GROUNDS WERE RAIS ED NAMELY (I) AGAINST CONFIRMING THE ADDITION OF RS.1 16 000/-; (II) CONFIRMING THE ADDI TION OF RS.59 575/- OUT OF TOTAL ADDITION OF RS.1 06 000/-; AND (III) LEVY OF INTEREST UNDER SEC TION 158BFA(1) OF THE INCOME TAX ACT 1961. 3. AT THE TIME OF HEARING ON BEHALF OF ASSESSEE SHR I P.M. MEHTA APPEARED AND FILED A DECISION DATED 19.03.2007 OF ITAT CAMP AT BARODA I N IT(SS)A. NO. 262/AHD/2004 FOR THE BLOCK ASSESSMENT PERIOD 01.04.1995 TO 11.02.2002 W HEREIN THE APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE FOLLOWING THE DECISIO N OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF CIT VS.- PITHWA ENGG. WORKS [276 ITR 519] AND THE CBDT INSTRUCTION NO. 2705 DATED 24.10.2005. IN THIS VIEW OF THIS THE LD. COUNSEL O F THE ASSESSEE POINTED OUT THAT SINCE THE APPEAL OF THE REVENUE IS DISMISSED IN LIMINE THE CROSS OB JECTION FILED BY THE ASSESSEE BE DISMISSED AS INFRUCTUOUS. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDER DATED 1 9.03.2007 OF ITAT CAMP AT BARODA IN IT(SS)A. NO. 262/AHD/2004 FOR THE BLOCK ASSESSMENT PERIOD 01.04.1995 TO 11.02.2002. SINCE THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINT AINABLE IN VIEW OF THE ORDER DATED 2 19.03.2007 OF ITAT CAMP AT BARODA IN IT(SS)A NO. 2 62/AHD/2004 THIS CROSS OBJECTION FILED BY THE ASSESSEE RENDERED INFRUCTUOUS AND IS DISMISS ED IN LIMINE. 5. IN THE RESULT THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. THE ORDER PRONOUNCED IN THE COURT ON 08.01.2010 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08 / 01 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT 3) CIT(A) CONCERNED; (4) CIT CONCERNED (5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT AHMEDABAD LAHA/SR.P.S.