Saroj Devi Haldiya v. The Income-tax Officer, Ward 6(1), Jaipur
[Citation -2016-LL-0916-173]
| Citation | 2016-LL-0916-173 |
|---|---|
| Appellant Name | Saroj Devi Haldiya |
| Respondent Name | The Income-tax Officer, Ward 6(1), Jaipur |
| Court | ITAT-Jaipur |
| Relevant Act | Income-tax |
| Date of Order | 16/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | sponge iron • tax effect |
| Bot Summary: | ORDER PER SHRI KUL BHARAT, JM. The assessee has filed this Miscellaneous Application seeking recalling of the Tribunal s order dated 28.04.2016 passed in C.O. No. 12/JP/2013 arising out of ITA No. 122/JP/2013. The Cross Objection of the assessee was dismissed on the ground that since the appeal of the revenue was dismissed on account of low tax effect, the basis of cross objection of the assessee does not survive. Counsel for the assessee submitted that the issue has been decided by the Hon ble Orissa High Court in the case of Tata Sponge Iron Ltd. vs. CIT 307 ITR 441 that in the event of dismissal of revenue s appeal, the cross objection would not be dismissed. Counsel for the assessee has drawn our attention to the judgment of Hon ble Orissa High Court in the case of Tata Sponge Iron Ltd. vs. CIT wherein their Lordship has decided the issue of maintainability of Cross Objection in the event of dismissal of revenue s appeal. Respectfully following the judgment of Hon ble Orissa High Court, supra, we recall our order dated 28.04.2016 passed in C.O. No. 12/JP/2013. 4.1 The Registry is directed to fix the Cross Objection accordingly. In the result, Miscellaneous Application of the assessee is allowed. |