Jayaraman Srinivasa Sastry, CHENNAI V. ACIT, CHENNAI

CO 13/CHNY/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2061 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-01-2016
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] C.O.NO.13/MDS/2016 [IN I.T.A.NO.2097/MDS/2015] / ASSESSMENT YEAR : 2011-12 SHRI JAYARAMAN SRINIVASA SASTRY OLD NO.20, NEW NO.4, ANNASWAMY STREET, PALLAWARAM CHENNAI 600 043 VS. THE ASSTT. COMMISSIONER OF INCOME-TAX NON-CORPORATE CIRCLE 23(1) CHENNAI [PAN AACPJ 0796 Q ] ( CROSS OBJECTOR ) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI P. RADHAKRISHNAN / DATE OF HEARING : 18 - 02 - 2016 / DATE OF PRONOUNCEMENT : 18 - 0 2 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THE ASSESSEE HAS FILED THE PRESENT CROSS OBJECTI ON PRAYING FOR DISMISSAL OF THE DEPARTMENTS APPEAL IN I.T.A.N O.2097/MDS/2015, FOR ASSESSMENT YEAR 2011-12. 2. NO ONE APPEARED FOR THE ASSESSEE EVEN THOUGH THE N OTICE OF HEARING WAS ISSUED TO THE ASSESSEE. 3. WE HEARD SHRI P.RADHAKRISHNAN, LD. DEPARTMENTAL REPRESENTATIVE. WE FIND FROM THE RECORDS THAT THE REVENUES APPEAL IN CO NO. 13/16 :- 2 -: I.T.A.NO.2097/MDS/2015 WAS DISMISSED BY THIS TRIBUN AL ON THE GROUND THAT THE TAX EFFECT INVOLVED IS LESS THAN ` 10 LAKHS. SUBSEQUENT TO THE DISMISSAL OF THE APPEAL, THE ASSESSEE HAS FILED TH E CROSS OBJECTION PRAYING FOR DISMISSAL OF THE REVENUES APPEAL. TH IS TRIBUNAL IS OF THE CONSIDERED OPINION THAT TO SUPPORT THE ORDER OF THE CIT(A), THE CROSS OBJECTION IS NOT MAINTAINABLE. EVEN OTHERWISE, THE REVENUES APPEAL IS ALREADY DISPOSED OF, THEREFORE, NOTHING SURVIVES IN THE CROSS OBJECTION. ACCORDINGLY, THE CROSS OBJECTION OF THE ASSESSEE I S DISMISSED. 4. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH FEBRUARY, 2016, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER / CHENNAI / DATED: 18 TH FEBRUARY, 2016 RD !' #$! / COPY TO: 1 . #'% &' / APPELLANT 4. ( ( ) / CIT 2. *(&' / RESPONDENT 5. !+,%( - / DR 3. ( ( ) (#'% ) / CIT(A) 6. ,/ 0 / GF