R.Jayaraman, CHENNAI V. ITO, CHENNAI

CO 22/CHNY/1998

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4877 (ITAT-CHENNAI)
• Duration Of Justice: 11 year(s) 11 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-07-2010
• Assessment Year: 1995-1996
• Appeal Filed On: 23-07-1998
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NO. 22/MDS/98 (IN I.T.A. NO. 125/MDS/98) ASSESSMENT YEAR : 1995-96 SHRI R. JAYARAMAN, NO.8, ROB 4 TH STREET, ROYAPETTAH, CHENNAI-14. VS. THE INCOME-TAX OFFICER, COMPANY WARD-I(4), CHENNAI. (PAN: - ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI P.B. SEKARAN,CIT-DR 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. 125/MDS/98 AGAINST THE ORDER OF THE CIT(A). AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. SH RI P.B. SEKARAN, CIT-DR C.O. NO.22/MDS98 2 REPRESENTED ON BEHALF OF THE REVENUE. EARLIER ALSO NOTICE FOR HEARING WAS SERVED ON THE ASSESSEE BY REGD. POST AND THE ACKNOWLEDGMEN T CARD IS ON RECORD. 2. IN CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENC E 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. REPOR TED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N 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. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 15-07-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 15 TH JULY, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE