Ita/19/2002 Of Debaraj Nayak v. Commnr.income Tax

13. 24.07.2019 Heard. 2. By way of this appeal, the appellant has challenged the order dated 17.05.2002 at Annexure-5 passed by the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA 310/CTK/2001 whereby the Tribunal dismissed the aforesaid appeal, but reversed the finding arrived at by the C.I.T.(Appeals) vide order dated 03.04.2001 at Annexure-3 passed in an appeal preferred by the appellant. 3. It appears that this Court on 05.02.2004 admitted the appeal on the following questions of law: “Whether the Income Tax Appellate Tribunal would have set aside the orders passed by the C.I.T. Appeals granting relief to the appellant by invoking provision of section 44 AF of the Income Tax Act, 1961 when the appeal against the order of the CIT Appeals had been filed by the appellant and no appeal or cross-objection had been filed by the Income Tax Department?” 4. Taking into consideration the basic principle of law, when in an appeal against the order of the C.I.T.(Appeal), no cross-objection to the appeal was filed by the Department, and as such, the order of the C.I.T. (Appeal) was accepted by the Department, the Tribunal has seriously committed an error, vide the impugned order, in reversing the view taken by the C.I.T. (Appeal). 5. Therefore, we are of the considered opinion that the aforesaid question of law is required to be answered in favour of the assessee. Accordingly, the same is answered in favour of the assessee. The I.T.A. stands disposed of being allowed. SKG Misc. Cases/I.As. connected to the appeal, if any, are disposed of accordingly. Issue urgent certified copy of this order as per the Rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge