Case Law Details

Case Name : Narendra Kumar Khandelwal Vs ITO (ITAT Jaipur)
Appeal Number : M.A. No. 155/JP/2018
Date of Judgement/Order : 31/03/2021
Related Assessment Year : 2008-09

Narendra Kumar Khandelwal Vs ITO (ITAT Jaipur)

We have considered the rival contentions and carefully perused the material available on record as well as order passed by the Tribunal in the main appeal. From the record, we found that the Tribunal vide consolidated order dated 18/12/2015 had dismissed the appeals of the Revenue as well as cross objection of the assessee by holding that since the revenue’s appeals were dismissed and the C.O. is having no separate existence, therefore, C.O. of the assessee was also dismissed. However, after going through the provisions of Section 253(4) of the Act and also keeping in view the principles laid down by the Hon’ble Orissa High court in the case of Tata Sponge Iron Ltd. Vs CIT (supra) we are of the view that the C.O. filed by the party would be disposed off independently as if it was a separate appeal filed by the party and thus the C.O. cannot be dismissed in the event of dismissal of Revenue’s appeal on account of low effect. Therefore, keeping in view the above proposition, we recall the order of the Tribunal dated 18/12/2015 passed in C.O. No. 27/JP/2014 arising out of ITA No. 568/JP/2014. The Registry is directed to fix the C.O. of the assessee for hearing on regular basis. Parties be informed accordingly.

FULL TEXT OF THE ORDER OF ITAT JAIPUR

The present Misc. Application has been filed by the assessee against the consolidated order of this Tribunal seeking recalling of the order dated 18/12/2015 wherein cross objection of the assessee was also dismissed on the ground that since the appeals of the revenue were dismissed on account of low tax effect, the basis of the cross objection does not survive.

2. The hearing of this M.A. was concluded through video conference vitw of the prevailing situation of Covid-19 Pandemic.

3. The Id AR appearing on behalf of the assessee has submitted that the issue had already been decided by the Hon’ble Orissa High Court in the case of Tata Sponge Iron Ltd. Vs CIT (2010) 191 Taxman 407 (Orissa) in the event of dismissal of Revenue’s appeal, the cross objection would not be dismissed.

4. Whereas on the contrary, the Id DR opposed the present Misc. application filed by the assessee.

5. We have considered the rival contentions and carefully perused the material available on record as well as order passed by the Tribunal in the main appeal. From the record, we found that the Tribunal vide consolidated order dated 18/12/2015 had dismissed the appeals of the Revenue as well as cross objection of the assessee by holding that since the revenue’s appeals were dismissed and the C.O. is having no separate existence, therefore, C.O. of the assessee was also dismissed. However, after going through the provisions of Section 253(4) of the Act and also keeping in view the principles laid down by the Hon’ble Orissa High court in the case of Tata Sponge Iron Ltd. Vs CIT (supra) we are of the view that the C.O. filed by the party would be disposed off independently as if it was a separate appeal filed by the party and thus the C.O. cannot be dismissed in the event of dismissal of Revenue’s appeal on account of low effect. Therefore, keeping in view the above proposition, we recall the order of the Tribunal dated 18/12/2015 passed in C.O. No. 27/JP/2014 arising out of ITA No. 568/JP/2014. The Registry is directed to fix the C.O. of the assessee for hearing on regular basis. Parties be informed accordingly.

6. In the result, this Misc. application is allowed.

Order pronounced in the open court on 31st March, 2021.

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