S.Usha Rani, Salem V. ITO, Salem

CO 89/CHNY/2000

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5260 (ITAT-CHENNAI)
• Duration Of Justice: 10 year(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-11-2010
• 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 BEFORE DR.O.K.NARAYANAN, VICE PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. CROSS OBJECTION NO. 89/MDS/2000 (ITA NOS.1250//MDS./00) ASSESSMENT YEAR :1993-94 CROSS OBJECTION NO. 90/MDS/2000 (ITA NOS.1251//MDS./00) ASSESSMENT YEAR :1994-95 SMT. S.USHA RANI, 11,BANGARU STREET, SHEVAPET, SALEM. ( PAN NO. U-4743) VS. THE INCOME TAX OFFICER, WARD-I(3), SALEM. CROSS OBJECTOR APPELLANT IN APPEAL ASSESSEE BY : NONE DEPARTMENT BY : SHRI K E B RENGARAJAN, JR.STANDING COUNSEL O R D E R PER DR.O.K.NARAYANAN, V.P. : THESE TWO CROSS OBJECTIONS ARE FILED BY THE ASSESS EE IN THE CONTEXT OF THE APPEALS FILED BY THE REVENUE IN ITA NOS.1250 AND 1251/MDS./2000. PAGE 2 OF 2 C.O.. NO. 89/MDS/2000 2. WHEN THIS MATTER WAS CALLED ON FOR HEARING, NOB ODY WAS PRESENT FOR THE CROSS OBJECTOR, IN SPITE OF NOTICE. SHRI K.E.B. RENGARAJAN, LEARNED JR.STANDING COUNSEL APPEARED FO R THE REVENUE. 3. THE APPEALS FILED BY THE REVENUE IN ITA NOS.12 50 AND 1251/MDS./2000 HAVE BEEN DISMISSED BY ITAT A BEN CH, CHENNAI THROUGH ITS COMMON ORDER DT. 29.05.2003. CONSEQUENT LY, THE CROSS OBJECTIONS HAVE BECOME INFRUCTUOUS. THEY ARE DISMIS SED ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY THE 29 TH OF NOVEMBER, 2010 AT CHENNAI. SD/- SD/- ( GEORGE MATHAN ) ( DR.O.K.NARAYANAN ) JUDICIAL MEMBER VICE PRESIDENT CHENNAI, DATED THE 29 TH NOVEMBER, 2010. KSS COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE