M/s. C.Subba Reddy (HUF), CHENNAI v. DCIT, CHENNAI

CO 33/CHNY/2006 | 1997-1998
Pronouncement Date: 07-07-2010 | Result: Dismissed

Appeal Details

RSA Number 3321723 RSA 2006
Bench Chennai
Appeal Number CO 33/CHNY/2006
Duration Of Justice 4 year(s) 5 month(s)
Appellant M/s. C.Subba Reddy (HUF), CHENNAI
Respondent DCIT, 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 1997-1998
Appeal Filed On 07-02-2006
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. 33/MDS/2006 (IN I.T.A. NO. 2706/MDS/2005) ASSESSMENT YEAR : 1997-98 M/S. C. SUBBA REDDY (HUF) NO. 19/1 3 RD CROSS STREET RAJA ANNAMALAIPURAM CHENNAI-28. VS. THE DY.COMMISSIONER OF INCOME-TAX CENTRAL IV(3) CHENNAI. (PAN: ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : SHRI S.SRIDHAR DEPARTMENT 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. 2706/MDS/2005 WHICH WAS AG AINST THE ORDER OF THE LEARNED CIT(A) HOLDING THAT THE REASSESSMENT WAS IN VALID AND VOID. AS PER THE RECORDS OF THE TRIBUNAL THE APPEAL OF THE DEPARTME NT HAS BEEN DISPOSED OF ON 28-2-2007 WHEREBY THE ORDER OF THE CIT(A) HAS BEEN UPHELD. THE PRESENT CROSS C.O.NO.33/MDS/2006 2 OBJECTION IS MERELY IN SUPPORT OF THE ORDER OF THE CIT(A). NO OTHER ISSUE IS RAISED BY THE ASSESSEE. THEREFORE IN VIEW OF THE FACT TH AT THE APPEAL OF THE DEPARTMENT HAS BEEN DISMISSED THE CROSS OBJECTION 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