Mrs. Mohamed Mariam Beevi, L/R of Late M.K.S.Mohammed Aboobacker Sahib, CHENNAI V. ITO, CHENNAI

CO 105/CHNY/2004

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5059 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(s) 3 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-09-2010
• Assessment Year: 1991-1992
• Appeal Filed On: 28-05-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A, CHENNAI BEFORE SHRI U.B.S. BEDI, J.M. & SHRI ABRAHAM P. GEO RGE, A.M. C.O. NOS.102, 103, 104 & 105/MDS/2004 (IN I.T.A. NOS. 192, 193, 194 & 195/MDS/1998 ASSESSMENT YEARS: 1986-87, 1989-90, 1990-91 & 1991 -92 MRS. MARIAM BEEVI AND OTHERS L/H OF LATE M.K.S. MOHAMED ABOBACKER SAHIB, NO. 14, 14 TH AVENUE, HARRINGTON ROAD, CHETPET, CHENNAI 600031. VS. THE INCOME TAX OFFICER, ASSESSMENT 5, WARD (1), CHENNAI - 34. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR REVENUE BY : SHRI SHAJI P. JACOB O R D E R PER BENCH THESE FOUR CROSS OBJECTIONS ARISE FROM THE CONSOLI DATED ORDER PASSED BY THE LD. CIT(A) V, CHENNAI DATED 25.11.1997, WHICH A RE IN SUPPORT OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASS ESSEE HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE CROSS OBJECTIONS FILED BY THE ASSESSEE, AS THE DEPARTMENTAL APPEALS HAVE ALREADY BEEN DISMISSED BY THE D BENCH OF THIS TRIBUNAL IN I.T.A. NOS. 192, 193, 194 AND 195/MDS/1 998 FOR THE ASSESSMENT YEARS 1986-87, 1989-90, 1990-91 AND 1991-92 VIDE CONSOLID ATED ORDER DATED 28.08.2009 AND IT HAS ALSO STATED THAT SINCE THE AS SESSEES COUNSEL HAS APPEARED AT THE TIME OF HEARING OF THE DEPARTMENTS APPEAL, NO SEPARATE VAKALATH WOULD BE REQUIRED TO BE FILED. BY FILING A PHOTOCOPY OF THE SAID ORDER, THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR PERMISSION TO WITHDRAW THE CROS S OBJECTIONS AND TO DISMISS THEM AS WITHDRAWN AND TO THIS MOVE OF THE LD. COUNS EL FOR THE ASSESSEE, THE LD. DR DID NOT OBJECT. C.O. NOA. 102 C.O. NOA. 102 C.O. NOA. 102 C.O. NOA. 102- -- -105/MDS/04 105/MDS/04 105/MDS/04 105/MDS/04 2 3. IN CONSIDERATION OF THE REQUEST SEEKING PERMISS ION FOR WITHDRAWAL OF THE CROSS OBJECTIONS BY THE LD. COUNSEL OF THE ASSESSEE AND THERE BEING NO OBJECTION FROM REVENUES SIDE, WE ACCORD NECESSARY PERMISSION TO WITHDRAW THE CROSS OBJECTIONS AND DISMISS THE COS AS WITHDRAWN. 4. IN THE RESULT, ALL THE FOUR CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 16.09.2010. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 16.09.2010. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT, /DR