C.Ramalingam, Coimbatore V. ITO, Coimbatore

CO 30/CHNY/1996

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6130 (ITAT-CHENNAI)
• Duration Of Justice: 15 year(s) 1 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2011
• Assessment Year: misc
• Appeal Filed On: 30-04-1996
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFORE SHRI U.B. BEDI, J.M. AND SHRI N.S. SAINI, AM .. CO NO. 30/MDS/1996 A/O I.T.A. NO. 2387/MDS/1996 ASSESSMENT YEARS 1988-89 THE INCOME-TAX OFFICER WARD II(5) COIMBATORE VS. SHRI C. RAMALINGAM S/O CHELLAKUTTY GOUNDER 23, HOSPITAL ROAD COIMBATORE 35. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI K.E.B RENGARAJAN O R D E R PER N.S. SAINI, A.M :- THIS CROSS OBJECTION FILED BY THE ASSESSEE ARISES O UT OF I.T.A. NO. 2387/MDS/1996 AND RELATES TO ASSESSMENT YEAR 19 88-89. 2. NOTICE OF HEARING OF THE CROSS OBJECTION WAS SEN T TO THE APPELLANT ASSESSEE ON 25.3.2011 BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE AND THE SAID NOTICE WAS RECEIVE D BY THE PAGE 2 OF 2 ICO NO. 30//MDS/2006 ASSESSEE ON 30.3.2011 AS EVIDENCED BY THE ACKNOWLED GEMENT CARD OF THE POST OFFICE PLACED ON RECORD. NONE APPEARED ON THE DATE OF HEARING FOR THE ASSESSEE AND NEITHER ANY ADJOURNMEN T APPLICATION WAS FILED. IN VIEW OF THE ABOVE, WE ARE OF THE CON SIDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUT ING THE CASE. HENCE, FOLLOWING THE DECISIONS OF THE DELHI BENCH O F THE TRIBUNAL VIDE ORDER DATED 27 TH MAY 1991 IN ITA NO. 800/(DELHI)/1989 IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 [MP], WE DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE FOR NON-PROSE CUTION. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE CONCLUSIO N OF HEARING ON 13.06.2011. SD/- SD/- (U.B.S BEDI ) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 13 TH JUNE, 2011. VL COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FIL E