Shri D.Rajagopalan, CHENNAI v. ACIT, CHENNAI

CO 25/CHNY/2006 | 2001-2002
Pronouncement Date: 07-07-2010 | Result: Dismissed

Appeal Details

RSA Number 2521723 RSA 2006
Assessee PAN AAAPR4048K
Bench Chennai
Appeal Number CO 25/CHNY/2006
Duration Of Justice 4 year(s) 5 month(s) 7 day(s)
Appellant Shri D.Rajagopalan, CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Cross Objection
Pronouncement Date 07-07-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 07-07-2010
Assessment Year 2001-2002
Appeal Filed On 30-01-2006
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI PRADEEP PARIKH VICE PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. C.O. NO.25/MDS/2004 (IN I.T.A. NO. 919/MDS/2004) ASSESSMENT YEAR : 2001-02 SHRI D. RAJAGOPALAN F-2 NAVINS PUSHPA NO.6 KAMATCHIPURAM I STREET WEST MAMBALAM CHENNAI-600 033. VS. THE ASSISTANTCOMMISSIONER OF INCOME-TAX SALARY CIRCLE-II CHENNAI. (PAN: AAAPR 4048 K) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THE CROSS OBJECTION BY THE ASSESSEE IS AGAINST THE APPEAL OF THE DEPARTMENT IN I.T.A.NO. 919/MDS/2004 WHICH WAS REGA RDING THE ALLOWABILITY OF RELIEF UNDER SECTION 89 (1) OF THE INCOME-TAX ACT 1961 IN RESPECT OF THE AMOUNT WHICH WAS RECEIVED BY THE ASSESSEE AT THE TIME OF V OLUNTARY RETIREMENT FROM HIS C.O. NO. 25/MDS/2006 2 EMPLOYER A PART OF WHICH WAS ALLOWED AS EXEMPT U/S . 10(10C) OF THE ACT. AS PER THE RECORDS OF THE TRIBUNAL THE APPEAL OF THE DEPARTMENT HAS BEEN DISPOSED OF ON 28-02-2006 AND WHEREBY THE ORDER OF THE CIT(A ) HAS BEEN UPHELD. THE PRESENT CROSS OBJECTION IS MERELY IN SUPPORT OF THE ORDER OF THE CIT(A). NO OTHER ISSUE IS RAISED BY THE ASSESSEE. THEREFORE IN VIE W OF THE FACT THAT THE APPEAL OF THE DEPARTMENT HAS BEEN DISMISSED THE CROSS OBJECT ION IS RENDERED INFRUCTUOUS AND HENCE REJECTED. 2. IN THE RESULT THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS INFRUCTUOUS. 3. THE ORDER WAS PRONOUNCED IN THE COURT ON 7 TH JULY 2010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI DATED THE 7 TH JULY 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE C.O. NO. 25/MDS/2006 3 IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI PRADEEP PARIKH VICE PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER C.O. NO. 25/MDS/2006 (IN ITA NO. 919/MDS/2004) ASSESSMENT YEAR : 2001-02 SHRI D. RAJAGOPALAN F-2 NAVINS PUSHPA NO.6 KAMATCHIPURAM I STREET WEST MAMBALAM CHENNAI-600 033. VS. THE ASSISTANTCOMMISSIONER OF INCOME-TAX SALARY CIRCLE-II CHENNAI. (PAN: AAAPR 4048 K) (CROSS OBJECTOR) (RESPONDENT) CORRIGENDUM PER GEORGE MATHAN JUDICIAL MEMBER : THE C.O. NUMBER IN THE CAUSE TITLE OF THE ORDER OF THE TRIBUNAL DATED 7 TH JULY 2010 APPEARING AS C.O. NO. 25/MDS/2004 WHIC H IS A TYPOGRAPHICAL MISTAKE MAY BE READ AS C.O. NO. 25/MDS/2006 . SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI DATED THE 2 ND AUGUST 2010. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE