JVS Export, Madurai V. DCIT, Madurai

CO 71/CHNY/2006

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6112 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 3 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 13-03-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R VISWANATHAN
• Assessee Lawyers: R SRINIVASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH C BEFORE DR.O.K.NARAYANAN, VICE PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER C.O.NOS. 71 & 72/MDS/2006 (IN I.T.A. NOS. 78 & 79/MDS/2005) ASSESSMENT YEARS : 2001-02 & 2002-03 JVS EXPORT, 32, SAROJINI STREET, CHINNA CHOKKIKULAM, MADURAI 625 002. PAN 49-007-FX-9094 VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-I, MADURAI. (CROSS-OBJECTOR) (APPELLANT IN APPEAL) CROSS-OBJECTOR BY : SHRI R. SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI R. VISWANATHAN, JCIT O R D E R PER DR.O.K.NARAYANAN, VP THESE TWO CROSS-OBJECTIONS ARE FILED BY THE ASSESSE E FOR THE ASSESSMENT YEARS 2001-02 AND 2002-03. THESE CROSS OBJECTIONS ARE FILED IN THE CONTEXT OF THE APPEALS FILED BY TH E REVENUE IN ITA NOS. 78 & 79/MDS/2005 AND ARE DIRECTED AGAINST THE ORDERS OF THE CO 71 & 72/06 :- 2 -: COMMISSIONER OF INCOME-TAX (APPEALS)-I, MADURAI DAT ED 29.10.2004. 2. THE CONNECTED APPEALS FILED BY THE REVENUE HAVE ALREADY BEEN DISPOSED OF BY THE TRIBUNAL THROUGH ITS COMMON ORDER DATED 17.3.2006 PASSED IN ITA NOS. 75 TO 79/MDS/2005 WHER EIN THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS) HAVE BEEN SET ASIDE AND THE ISSUES REMITTED BACK TO THE ASSES SING OFFICER FOR EXAMINING THE CONTENTIONS AFRESH. 3. IN THE ABOVE CIRCUMSTANCES, THESE TWO CROSS OBJE CTIONS ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THURSDAY, THE 23 RD OF JUNE, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) JUDICIAL MEMBER ( DR.O.K.NARAYANAN) VICE-PRESIDENT CHENNAI : 23 RD JUNE, 2011 MPO* COPY TO: APPELLANT/RESPONDENT/CIT/CIT (A)/DR