M/s. Kamakshi Enterprises, Cuddalore V. ITO, Cuddalore

CO 49/CHNY/2001

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5061 (ITAT-CHENNAI)
• Duration Of Justice: 8 year(s) 9 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 09-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-09-2010
• Assessment Year: 1996-1997
• Appeal Filed On: 12-11-2001
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE,ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NOS. 48, 49, 50 & 51/MDS/2001 (IN ITA NOS. 896, 897, 898 & 899/MDS/2001) ASSESSMENT YEARS : 1995-96, 1996-97,1997-98 & 1998- 99 M/S. KAMAKSHI ENTERPRISES, 21, KAMAKSHI AMMAN KOIL STREET, CUDDALORE-3. V. THE INCOME TAX OFFICER, WARD-I(1), CUDDALORE. (PAN/GIR NO : 408-K) (CROSS OBJECTOR ) (RESPONDENT) CROSS OBJECTOR BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI P.B.SEKARAN O R D E R PER BENCH; C.O. NOS. 48 TO 51/MDS/2001 ARE CROSS OBJECTIONS F ILED BY THE ASSESSEE IN THE REVENUES APPEALS IN ITA NOS. 896 TO 899/MDS/20 01 FOR THE ASSESSMENT YEARS 1995-96 TO 1998-99. 2. SHRI S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B. SEKARAN, CIT-DR REPRESENTED ON BEHALF OF THE R EVENUE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE L EARNED AUTHORISED REPRESENTATIVE THAT THE REVENUES APPEALS IN ITA NO S. 896 TO 899/MDS/2001 C.O. NOS.48-51/MDS/2001 2 HAVE BEEN DISMISSED VIDE ORDER OF THE TRIBUNAL DATE D 21-03-2003. IT WAS SUBMITTED THAT AS THE REVENUES APPEALS HAD BEEN DI SMISSED, THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE HAVE BECOME INF RUCTUOUS. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NO TICED THAT THE REVENUES APPEALS IN ITA NOS. 896 TO 899/MDS/2001 HAVE BEEN D ISMISSED VIDE ORDER DATED 21-03-2003 AND AS IT HAS BEEN FAIRLY CONCEDED BY TH E LEARNED AUTHORISED REPRESENTATIVE THAT ON ACCOUNT OF THE DISMISSAL OF THE REVENUES APPEALS THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE HAVE BECO ME INFRUCTUOUS, THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE ARE DISMISSED A S INFRUCTUOUS. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 9/9/201 0. SD/- SD/- ( GEORGE MATHAN ) ( ABRAHAM P. GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 9 TH SEPTEMBER, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE