M/s. Liberty Frozen Foods Private Ltd., CHENNAI V. DCIT, CHENNAI

CO 74/CHNY/2002

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4894 (ITAT-CHENNAI)
• Duration Of Justice: 7 year(s) 9 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 17-09-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS P N KAMALA DEVI
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER A ND SHRI GEORGE MATHAN, JUDICIAL MEMBER) .. C.O. NO. 74/MDS/2002 (IN ITA NO. 1357/MDS/2002) ASSESSMENT YEAR : 1998-99 M/S. LIBERTY FROZEN FOODS P. LTD., NO.3/284, MUTTUKADU ROAD, NEELANGARAI, CHENNAI-600 041. PAN : (CROSS OBJECTOR) V. THE DY. COMMISSIONER OFINCOME-TAX, COMPANY CIRCLE-IV(3), CHENNAI. (RESPONDENT) CROSS OBJECTOR BY : S HRI S. SRIDHAR RESPONDENT BY : MRS. P.N. KAMALA DEVI O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A CROSS OBJECTION FILED BY THE ASSESSEE IN REVENUES APPEAL NO. 1357/ MDS/2002. 2. SHRI S. SRIDHAR REPRESENTED ON BEHALF OF TH E ASSESSEE AND MRS. P.N. KAMALA DEVI, LEARNED DR REPRESENTED ON BEHALF OF THE REVEN UE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED THAT THE REVENUES APPEAL IN ITA NO. 1357/MDS/2002 HAS BEEN DISMISSED VIDE ORDER DAT ED 24-1-2005 AND CONSEQUENTLY THE CROSS OBJECTION AS FILED BY THE AS SESSEE BECOMES INFRUCTUOUS. 4. WE HAVE CONSIDERED THE SUBMISSIONS. SINCE THE R EVENUS APPEAL IN ITA NO 1357/MDS/2002 HAS BEEN DISMISSED VIDE AN ORDER D ATED 24-01-2005, THE CROSS OBJECTION WHICH IS IN SUPPORT OF THE ORDER OF THE LEARNED CIT(A) IS DISMISSED AS INFRUCTUOUS. CO NO. 74/MDS/202 2 5. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 06-07-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 6THJULY, 2010. H. COPY TO: (1) CROSS OBJECTOR (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE