ST. JOSEPH CAPUCHIN SERVICE SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

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ITA 547/DEL/2015Status: DisposedITAT Delhi22 February 2017AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a common order had already been passed on a similar issue raised in the assessee's cross-objection, which was dismissed. Therefore, the current appeal on the same issue was rendered infructuous.

What were the facts?

The assessee appealed an order by the CIT(A) which sustained an addition of Rs. 13,26,400. The assessee had also filed a cross-objection on the same issue in response to the Revenue's appeal.

What were the issues?

Whether an appeal on an issue already decided in a related cross-objection is maintainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Ashutosh Jain, CA
For Respondent: Shri F.R. Meena, Sr. DR
Hearing: 22.02.2017Pronounced: 22.02.2017

ORDER This appeal by the assessee is directed against the order passed by the CIT(A) on 26.11.2014 in relation to the assessment year 2010-11 against the sustenance of addition to the tune of Rs.13,26,400/- out of total addition of Rs.33,75,400/- made by the AO.

2.

Shorn of unnecessary details, it is observed that the assessee filed cross objection on the same issue in response to the appeal filed by the Revenue, both of which were heard by the Tribunal. A common order dated 02.08.2016 has been passed in and CO No.283/Del/2015. A copy of the Tribunal order is available on record in which identical ground, as raised in the instant appeal, has been dismissed from the assessee’s cross objection. Since the assessee’s cross objection on the similar issue has already been considered and decided by the Tribunal, the instant cross appeal on the very same issue becomes infructuous and is liable to be dismissed. I order accordingly.

3.

In the result, the appeal of the assessee is dismissed.

The order pronounced in the open court on 22.02.2017.

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