Smt. Saburath Begam, Coimbatore V. WTO, Coimbatore

CO 43/CHNY/1994

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5055 (ITAT-CHENNAI)
• Duration Of Justice: 16 year(s) 4 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 22-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-09-2010
• Assessment Year: misc
• Appeal Filed On: 09-05-1994
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] C.O.NOS. 43 TO 46/MDS/1994 [IN W.T.A.NOS.22 & 949/MDS/1990, & 1345, & 1346/MDS/1993 ASSESSMENT YEARS : 1984-85 & 1985-86, & 1 988-89 & 1989-90 SMT. M. SUBURATH BEGAM 22/194, OPPANAKARA STREET COIMBATORE VS THE WEALTH TAX OFFICER WARD II(1) COIMBATORE (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI P.B. SEKARAN O R D E R PER HARI OM MARATHA, JM: THESE CROSS OBJECTIONS ARE FILED BY TH E ASSESSEE IN RELATION TO THE APPEALS FILED BY THE DEPARTMENT. 2. NOTICE OF HEARING FIXING THESE CROSS OBJECTIO NS FOR HEARING ON 22.9.2010 WAS SENT TO THE ASSESSEE BY REGISTERED AD POST WHICH WAS DULY RECEIVED BY THE ASSESSEE AS IS EVIDENT FROM TH E POSTAL ACKNOWLEDGEMENT CARD PLACED ON RECORD. DESPITE SERVICE OF NOTICE, C.O. 43 TO 46/94 :- 2 -: NEITHER ANYBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH OF 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 (223 ITR 480), WE DISMISS THE SE CROSS OBJECTIONS FOR WANT OF PROSECUTION. 2. IN THE RESULT, ALL THE FOUR CROSS OBJECTIONS FIL ED BY THE ASSESSEE ARE DISMISSED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON 22.9.2010. SD/- SD/- ( ABRAHAM P GEORGE ) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 22 ND SEPTEMBER, 10 RD COPY TO: APPELLANT /RESPONDENT/CIT(A)/CIT/DR