J.K.Antony, Kochi V. ITO, CHENNAI

CO 5/CHNY/2001

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4876 (ITAT-CHENNAI)
• Duration Of Justice: 9 year(s) 4 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-07-2010
• Assessment Year: 1995-1996
• Appeal Filed On: 22-02-2001
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NO. 05/MDS/2001 (IN I.T.A. NO. 1792/MDS/99) ASSESSMENT YEAR : 1995-96 SHRIJ. K. ANTONY, KANACKAPALLY, N-V/13, PORT TRUST QRS. F-V/2, RIVER ROAD, FORT KOCHI. KOCHI-682001. VS. THE INCOME-TAX OFFICER, COMPANY WARD-I(4), CHENNAI. (PAN: - ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI P.B. SEKARAN,CIT-DR O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS CROSS OBJECTION IS FILED BY THE ASSESSEE IN T HE APPEAL FILED BY THE REVENUE IN ITA NO. 1792/MDS/99 AGAINST THE ORDER O F THE CIT(A). AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI P.B. SEKARAN, CIT-DR REPRESENTED ON BEHALF OF THE REVENUE. NOTICE FOR H EARING WAS ISSUED TO THE C.O. NO.22/MDS98 2 ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGMENT DUE WHICH WAS RETURNED WITH THE POSTAL REMARK NOT KNOWN. 2. IN CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENC E FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL VIDE ORDER DATED 27-05- 1991 IN I.T.A. NO.800/DEL/89 IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD. REPOR TED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (M.P.), WE DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 15-07-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 15 TH JULY, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE