Sri.M.P. Vinodkumar, Calicut V. The ITO, Calicut

CO 28/COCH/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2624 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 26-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 26-12-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 15-11-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER C.O. NOS. 28 & 29/COCH/2016 (ARSG. OUT OF I.T.A. NOS.362&363/COCH/2016) ASSESSMENT YEAR S : 2005 - 06 & 2006 - 07 SHRI M.P. VINOD KUMAR, CHAITHRAM FEROKE COLLEGE (P.O.) KOZHIKODE-673 632. [PAN:AFNPK 7421B] VS. THE INCOME-TAX OFFICER, WARD- 2(3), KOZHIKODE. (ASS ESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI A. DHANARAJ, SR.DR DATE OF HEARING 26 /1 2 / 201 6 DATE OF PRONOUNCEMENT 26 TH / 1 2 / 201 6 O R D E R PER GEORGE GEORGE K., JUDICIAL MEMBER THESE ARE CROSS OBJECTIONS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2005-06 AND 2006-07. THE CROSS OBJECTIONS ARE ESSE NTIALLY SUPPORTING THE CONSOLIDATED ORDER OF THE CIT(A), KOZHIKODE DATED 0 5/05/2016. THE REVENUE HAD FILED APPEALS AGAINST THE ORDER OF THE CIT(A) D ATED 05/05/2016 WHICH WERE NUMBERED AS I.T.A. NOS. 362 & 363/COCH/2016. . C.O. NOS. 28&29/COCH/2016 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHAL F OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BEFORE THE TRIBUN AL. HOWEVER, I PROCEED TO DISPOSE OF THE CROSS OBJECTIONS EXPARTE. 3. THE REVENUES APPEALS IN I.T.A. NOS. 362 &363/C OCH/2016 WERE REJECTED BY THE TRIBUNAL VIDE ITS ORDER DATED21/11/2016. SINCE THE REVENUE APPEALS ARE REJECTED BY THE TRIBUNAL AND THE PRESENT CROSS OBJE CTIONS ARE ESSENTIALLY SUPPORTING THE ORDER OF THE CIT(A), THE SAME HAS BE EN RENDERED AS INFRUCTUOUS AND ARE DISMISSED AS SUCH. IT IS ORDERED ACCORDINGL Y. 4. IN THE RESULT, THE CROSS OBJECTIONS FILED BY TH E ASSESSEE ARE DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN CO URT ON 26 TH -12-2016. SD/- (GEORGE GEORGE K.) JUDICIAL MEMBER PLACE: KOCHI DATED: 26 TH DECEMBER, 2016. GJ COPY TO: 1. SHRI M.P. VINOD KUMAR, CHAITHRAM FEROKE COLLEG E (P.O.) KOZHIKODE-673 632. 2.THE INCOME-TAX OFFICER, WARD-2(3),KOZHIKODE. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIKO DE. 4. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN . C.O. NOS. 28&29/COCH/2016 3