M.Jayarajan, Kerala V. ITO, CHENNAI

CO 27/CHNY/1998

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5476 (ITAT-CHENNAI)
• Duration Of Justice: 12 year(s) 3 month(s) 21 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: 1994-1995
• Appeal Filed On: 24-08-1998
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S R JAYARAMAN

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.27/MDS/1998 [IN I.T.A NO. 2332/MDS/1997] ASSESSMENT YEAR : 1994-95 SHRI M. JAYARAJAN MELAIKANDI HOUSE ALIYUR POST KERALA 673 309 VS THE ITO COMPANY WARD I(4) CHENNAI (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : SHRI S.R. JAYARAMAN 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. 2332/MDS/1997. AS PER THE RECORDS OF THE TRIBUNAL, THE APPEAL OF THE DEPARTME NT HAS ALREADY BEEN DISPOSED OF VIDE ORDER DATED 16.2.1999. THE P RESENT 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 27/98 :- 2 -: 2. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS 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