P.Thirupathi, Madurai v. ACIT, CHENNAI

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN JUDICIAL MEMBER .. C.O. NO.119/MDS/2004 (IN ITA NO. 217/MDS/2004) ASSESSMENT YEARS : 2001-02 SHRI P. TIRUPATHI 51 MAIN ROAD VISWNATHAPURAM MADURAI-625014. V. THE ASSISTANT COMMISSIONER OF INCOME-TAX SALARY RANGE-II CHENNAI. (PAN:AAAPT8545P) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER GEORGE MATHAN JUDICIAL MEMBER: THIS CROSS OBJECTION IS FILED BY THE ASSESSEE IN T HE APPEAL FILED BY THE REVENUE IN ITA NO.217/MDS/2004 AGAINST THE ORDER OF THE CIT(A) FOR THE ASSESSMENT YEAR 2001-02. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. SHRI B. SRINIVAS LEARNED DR REPRESENTED ON BEHALF OF THE RE VENUE. 3. WE HAVE HEARD THE LEARNED DR. IT IS NOTICED THA T THE REVENUES APPEAL IN ITA NO.217/MDS/2004 OUT OF WHICH THE PRESENT CROSS OBJECTION HAS BEEN FILED BY C.O. NO. 119/MDS/04 2 THE ASSESSEE HAS BEEN DISMISSED VIDE TRIBUNAL ORDE R DATED 03-02-2006 BY FOLLOWING THE DECISION OF THE JURISDICTIONAL HIGH C OURT OF MADRAS RENDERED IN THE CASE OF CIT V. G.V. VENUGOPAL REPORTED IN 273 ITR 3 07. THE CROSS OBJECTION MERELY SUPPORTS THE ORDER OF THE LEARNED CIT(A) AND NO FRESH GROUND HAS BEEN RAISED. IN THE CIRCUMSTANCES THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND ACCORDINGLY THE SAME IS DISM ISSED AS INFRUCTUOUS. 5. IN THE RESULT THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 11-08-2 010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI DATED THE 11 TH AUGUST 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE