M/s. E.M.A.Ramachandran & Bros., Kovilpatti V. ACIT, Tirunelveli

CO 7/CHNY/2001

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4874 (ITAT-CHENNAI)
• Duration Of Justice: 9 year(s) 4 month(s) 16 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: misc
• Appeal Filed On: 28-02-2001
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, AM AND SHRI GEORGE MATHAN, JM C.O. NOS. 6 & 7/MDS/2001 (IN I.T.A. NOS. 638 & 639/MDS/96) A Y: 1987-88 & 1988-89 M/S E.M.A.RAMACHANDRAN & BROS. NADUVIRAPATTI, ETTAYAPURAM, KOVILPATTI. V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, TIRUNELVELI. (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE DEPARTMENT BY : SHRI P.B. SEKARAN O R D E R PER ABRAHAM P. GEORGE, AM THESE ARE CROSS OBJECTIONS FILED BY THE ASSESSEE F OR THE RESPECTIVE ASSESSMENT YEARS IN WHICH ITS GRIEVANCE IS THAT THE CIT(A) HAD NOT DELETED THE ENTIRE ADDITION MADE BY THE A.O . ON THE BASIS OF ESTIMATE OF THE VALUATION OFFICER. 2. THESE CROSS OBJECTIONS WERE FILED BY THE ASSESSE E ON APPEALS OF THE REVENUE FOR THE RESPECTIVE ASSESSMENT YEARS. THE SAID APPEALS OF THE REVENUE WERE DISMISSED BY THIS TRIBU NAL VIDE ITS ORDER DATED 14 TH MAY, 2003 SINCE TAX EFFECT WAS LESS THAN RS.1 LAKH . C.O. NOS.6 & 7/MDS/2001 2 3. NOW WHEN THE CROSS OBJECTIONS WERE TAKEN UP, NOB ODY ENTERED APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE NOTICE . IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSES SEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE FOLL OWING THE DECISIONS 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. MULTI PLAN INDIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGEMENT OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HO LKAR REPORTED IN 223 ITR 480 (MP), WE DISMISS THESE CROSS OBJECTIONS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 4. IN THE RESULT, THE CROSS OBJECTIONS FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.07.2010. SD/- SD/- ( GEORGE MATHAN) ( ABRAHAM P.GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 15 TH JULY, 2010. KRI. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE