S.Jayakumar, Trichy V. ACIT, Trichy

CO 139/CHNY/2004

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5089 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(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: 11-08-2004
• 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.139/MDS/2004 (IN ITA NO. 1108/MDS/2004) ASSESSMENT YEARS : 2001-02 SHRI S. JAYAKUMAR, 202, PONNAGAR, DINDIGUL MAIN ROAD, TRICHY. V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, SALARY CIRCLE-II, TRICHY. (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 T HE APPEAL FILED BY THE REVENUE IN ITA NO. 1108/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 R EVENUE. 3. WE HAVE HEARD THE LEARNED DR. IT IS NOTICED THA T THE REVENUES APPEAL IN ITA NO.1108/MDS/2004, OUT OF WHICH THE PRESENT CROS S OBJECTION HAS BEEN FILED C.O. NO. 139/MDS/04 2 BY THE ASSESSEE, HAS BEEN DISMISSED VIDE TRIBUNAL O RDER DATED 22-03-2005 BY FOLLOWING ITS OWN PRECEDENT DECISION IN THE CASE OF SHRI N. VENKATAKRISHNAN IN ITA NO. 665/MDS/2004. WE ALSO FIND THAT THE DECISI ON OF THE TRIBUNAL IS FORTIFIED BY THE DECISION OF THE HON'BLE JURISDICTIONAL HIGH COURT OF JUDICATURE AT MADRAS IN THE CASE OF CIT V. G.V. VENUGOPAL REPORTED IN 273 I TR 307. THE CROSS OBJECTION FILED BY THE ASSESSEE MERELY SUPPORTS THE ORDER OF THE LEARNED CIT(A) AND NO FRESH GROUND HAS BEEN RAISED. IN THE CIRCUMSTANCE S, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND ACCORDINGLY THE SAME IS DISMISSED AS INFRUCTUOUS. 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