N.Balaji, Salem V. ITO, Salem

CO 88/CHNY/2000

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5472 (ITAT-CHENNAI)
• Duration Of Justice: 10 year(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-12-2010
• Assessment Year: 1993-1994
• Appeal Filed On: 22-11-2000
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFOREDR. O.K. NARAYANAN, VICE PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NO. 88/MDS/2000 (IN ITA NO. 1249/MDS/2000) ASSESSMENT YEAR : 1993-94 SHRI N. BALAJI, 43, SOLAPADI SUBRAMANIAM STREET,SHEVAPET, SALEM-636 002. V. THE INCOME-TAX OFFICER, WARD-I(3), SALEM. (PAN/GIR NO. B-4262 ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS CROSS OBJECTION HAS BEEN FILED BY THE ASSESSE E IN SUPPORT OF THE ORDER OF THE LEARNED CIT(APPEALS)XII, CHENNAI DATE D 19-4-2000 FOR THE ASSESSMENT YEAR 1993-94 AGAINST WHICH THE REVENUE H AD FILED APPEAL. THE REVENUES APPEAL IN ITA NO. 1249/MDS/2000 HAS ALREA DY BEEN DECIDED BY THE TRIBUNAL. C.O. NO.88/MDS/2000 2 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND S HRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL REPRESENTED ON BEHALF OF THE R EVENUE. NOTICE FOR HEARING WAS DULY SERVED ON THE ASSESSEE VIDE ACKNOWLEDGEMEN T CARD ON RECORD. 3. WE HAVE HEARD THE LEARNED DR. WE ARE OF THE CON SIDERED VIEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL VID E ORDER DATED 27-05-1991 IN I.T.A. NO.800/DEL/89 IN THE CASE OF CIT V. MULTIPL AN INDIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 4 80 (M.P.), WE DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE FOR NON-PROSE CUTION. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION AND AS INFRUCTUOUS. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 01-12-2 010. SD/- SD/- (DR. O. K. NARAYANAN) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 1 ST DECEMBER, 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE