G.R.Rajaguru, Vilathikulam V. ITO, Tuticorin

CO 34/CHNY/2004

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5077 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(s) 5 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 10-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-08-2010
• Assessment Year: 1994-1995
• Appeal Filed On: 01-03-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NOS.34, 35 & 36/MDS/2004 (IN ITA NOS. 1611, 1612 & 1613/MDS/2003) ASSESSMENT YEARS : 1994-95, 1995-96 & 1996-97 SHRI G. R. RAJAGURU, 4/29, SOUTH CAR STREET, VILATHIKULAM. V. THE INCOME-TAX OFFICER, WARD-1(4), TUTICORIN. (PAN: ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER BENCH: THE CROSS OBJECTIONS ARE FILED BY THE ASSESSEE IN THE APPEALS FILED BY THE REVENUE IN ITA NOS. 1611, 1612 & 1613/MDS/2003 AGAI NST THE ORDER OF THE LEARNED CIT(A) FOR THE ASSESSMENT YEARS 1994-95, 19 95-96 & 1996-97. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND S HRI B. SRINIVAS, LEARNED DR REPRESENTED ON BEHALF OF THE ASSESSEE. NOTICE F OR HEARING WAS DULY SERVED ON THE ASSESSEE VIDE ACKNOWLEDGEMENT CARD IS ON REC ORD. CO NOS. 34, 35 & 36/MDS./04 2 3. WE HAVE HEARD THE LEARNED DR. WE ARE OF THE CON SIDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL VID E ORDER DATED 27-05-1991 IN I.T.A. NO.800/DEL/89 IN THE CASE OF CIT V. MULTIPL AN INDIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 4 80 (M.P.), WE DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE FOR NON-PROSE CUTION. 3. IN THE RESULT, THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 10-08-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 10 TH AUGUST, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE