TMI Blog2007 (7) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ary objection raised by the revenue is against the late filing of the cross-objections by the assessee. The revenue authorities filed the appeal on 9-5-2003 and it is the claim of the revenue that the assessee was in the knowledge of the pendency of the said appeal from 2004 and as such the assessee has filed the present cross-objections on 19-6-2006 after a long delay. 3. The learned AR for the assessee has elaborately explained that there is no default in filing the present cross-objections, but in the alternative has also prayed for condonation of delay if any in presenting, the said cross-objections before the Tribunal. In order to adjudicate upon the preliminary issue raised by the parties, it is necessary to go into certain facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prima facie, it appeared that the cross-objections were filed late. The matter was adjourned to 13-12-2006. The assessee filed an affidavit dated 13-10-2006, copy of which is placed at pages 7 and 8 of the paper book filed on 16-7-2007. In the said affidavit the wife of the assessee has affirmed that she received the certified copy of Form No. 36 upon the payment of requisite charges on 13-6-2006 and the cross-objections were filed on 19-6-2006. 8. Thereafter an affidavit was filed on 14-11-2006 by Mr. Pitamber Das, DCIT, Central Circle-2, Mumbai. In the said affidavit, it was stated by the DCIT that during the course of proceedings before the Hon ble Special Court in State Bank of India v. Custodian [MA No. 210 of 2003], the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n affidavit and copy of the petition along with the affidavit is filed at pages 25-30 of the paper book filed on 16-7-2007. 10. The learned AR for the assessee pointed out that in the present appeal by the department the old address of the assessee is mentioned. The said property was sold by the Custodian of Special Court on 14-5-2004 and from then the assessee is not in possession of the said property. The learned AR for the assessee also pointed out that the notices in the present appeal are also being sent to the old address of the assessee which is mentioned in the Memo of Appeal filed by the department, though the wife of the assessee is operating from another address, which is mentioned in the cross-objections filed. The claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) of the Income-tax Act and pointed out that the limitation for filing the cross-appeals starts on receipt of the notice, that an appeal against the order of CIT (A) has been preferred by the other party. Even if the wife of the assessee was aware regarding the pendency of department appeal, but the awareness does not in any manner prescribes the limitation period in the matter. The first notice in the hearing was issued on 4-7-2006 fixing the matter on 11-8-2006. 12. We have heard the rival submissions and perused the records. The provisions of section 253(4) provide that the assessee or the revenue has the liberty of filing cross-objections against the appeal filed by the other, only on receipt of notice that such appeal has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta group of cases. From the perusal of affidavit and the Annexure thereto it transpires that no clear information in respect of the pendency of departmental appeal is available from the said affidavits. In any case, even if such information was available, the same does not become notice in terms of provisions of section 253(4) of the Income-tax Act. 13. In the alternative, the assessee has also sought permission for condomnation of delay in preferring the present cross-objections and perusal of the said petition at pages 25 to 28 of the paper book reveals that assessee was prevented by sufficient cause in filing the present cross-objection. In group cases, where the appeals have been filed after a delay ranging between 83 to 827 days, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
