ACIT, NEW DELHI vs. M/S. GOLDSTAR CEMENT PVT. LTD., NEW DELHI

The Revenue has filed this Appeal and Assessee has filed the Cross Objection against the impugend Order dated 19.9.2013 relevant to assessment year 2008-09.

At the time of hearing, the Bench noticed that the Revenue has filed the present Appeal against the impugend order by rasing the Grounds of Appeal dated 12.11.2013 which was unsigned, which is contrary to the Rules. Therefore, the present Appeal is “Defective” and is not maintainable in the eyes of law, hence, the same is dismissed as such. But in the interest of justice, if so advised, the Revenue is at liberty to file the Application to recall this order, after rectifying the defect.

Since we have already dismissed the Revenue’s Appeal being “Defective”, as aforesaid, the Cross Objection filed by the Assessee has become infructuous and dismissed as such. Even otherwise, we note that the Cross Objection is barred by limitation and there is a delay of 579 days in filing the Cross Objection which was communicated to the Assessee. Despite knowing fully well about the limitation period, the Assessee has not filed any Application for Condonation of delay, therefore, on this account the Cross Objection is dismissed. But in the interest of justice, if so advised, the Assessee is at liberty to file the Application to recall this order, alongwith Application for Condonation of Delay.

In the result, the Appeal filed by the Revenue as well as Cross Objection filed by the Assessee stand dismissed in the aforesaid manner.