2019 (9) TMI 251

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....ode Respondent by: Shri R. Clement Ramesh Kumar, Addl. CIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 1, Trichy dated 01.01.2019 relevant to the assessment years 2003-04 and 2004-05. For both the appeals, the assessee has not filed any specific grounds other than m....

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....onation petition, affidavit and submissions of the assessee, the ld. CIT(A) dismissed the appeals filed by the assessee. 4. On being aggrieved, the assessee is in appeal before the Tribunal. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the assessment order, the assessee preferred further appeal before the l....

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....on the ground of limitation and that substantial justice deserves to be preferred. After considering the submissions of the assessee, the ld. CIT(A) has observed that the decision of the Jodhpur Bench of the Tribunal was rendered on 24.03.2006 and reported in [2006] 102 TTJ 682/[2006] 10 SOT 10 (URO), meaning thereby the decision so referred by the assessee was reported as early as in the year 200....

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....due date of filing of appeals is 14.03.2006. The decision of the ITAT, Jodhpur Bench in the case of Rawatsar K.V. Sahakari Samiti Ltd. v. ITO was rendered on 24.03.2006 and reported in [2006] 102 TTJ 682/[2006] 10 SOT 10 (URO), meaning thereby the decision so referred by the assessee was reported as early as in the year 2006 itself, whereas, the assessee chose to file the appeals for both the asse....