Sri S.Jayaraman, Bangalore V. ACIT, CHENNAI

CO 188/CHNY/2004

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5479 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 11 month(s) 16 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 28-12-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] C.O.188/MDS/2004 [IN I.T.A NO. 1038/MDS/2004] ASSESSMENT YEAR : 2001-02 SHRI S. JAYARAMAN SHIV SUNDAR, SRIKRISHNA APRTS 725/30, FIRST A-MAIN ROAD D BLOCK, RAJAJI NAGAR II STAGE BANGALORE 560010 VS THE ACIT SALARY CIRCLE II CHENNAI (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS CROSS OBJECTION HAS BEEN FILED BY THE ASS ESSEE AGAINST THE APPEAL OF THE REVENUE IN I.T.A.NO.1038/MDS/2004. AS PER THE RECORDS OF THE TRIBUNAL, THE APPEAL OF THE DEPARTME NT HAS ALREADY BEEN DISPOSED OF VIDE ORDER DATED 6.1.2006. THE PR ESENT CROSS OBJECTION IS MERELY IN SUPPORT OF THE ORDER OF THE LD. CIT(A). NO OTHER SPECIFIC ISSUE HAS BEEN RAISED BY THE ASSESSEE. T HEREFORE, IN VIEW OF THE FACT THAT THE APPEAL OF THE REVENUE HAS BEEN D ISMISSED, THE CROSS OBJECTION IS RENDERED INFRUCTUOUS AND HENCE DISMIS SED. CO 188/2004 :- 2 -: 2. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 14.12.20 10. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 14 TH DECEMBER, 10 RD : COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR