Shri T.Kannaiyan, Thanjavur V. ACIT, Thanjavur

CO 134/CHNY/2004

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5087 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 11-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-08-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 05-08-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NO.134/MDS/2004 (IN ITA NO. 762/MDS/2004) ASSESSMENT YEARS : 2001-02 SHRI T. KANNAIYAN, PLOT NO. 540, FIRST LANE, 10 TH CROSS STREET, BANK STAFF COLONY, MATHAKOTTAI ROAD, SERFOJI GOVT. COLLEGE (PO), THANJAVUR. V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, THANJAVUR. (PAN: --) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER; THIS CROSS OBJECTION IS FILED BY THE ASSESSEE IN THE APPEAL FILED BY THE REVENUE IN ITA NO. 762/MDS/2004 AGAINST THE ORDER OF THE CIT(A) FOR THE ASSESSMENT YEAR 2001-02. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. SHRI B. SRINIVAS LEARNED DR REPRESENTED ON BEHALF OF THE RE VENUE. 3. WE HAVE HEARD THE LEARNED DR. NOTICE FOR HEARIN G WAS SERVED ON THE ASSESSEE AND THE ACKNOWLEDGMENT DUE CARD IS ON RECO RD. CO 134/MDS/2004 2 4. IN THE CIRCUMSTANCES, WE ARE OF THE CONSIDERED V IEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL VIDE ORDER DATED 27-05-1991 IN I.T.A. NO.800/DEL/89 IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (M.P. ), WE DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE FOR NON-PROSECUTION . 5. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 11-08-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 11 TH AUGUST, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE