M/s. Kamakshi Enterprises, Cuddalore v. ITO, Cuddalore

CO 49/CHNY/2001 | 1996-1997
Pronouncement Date: 09-09-2010 | Result: Dismissed

Appeal Details

RSA Number 4921723 RSA 2001
Bench Chennai
Appeal Number CO 49/CHNY/2001
Duration Of Justice 8 year(s) 9 month(s) 27 day(s)
Appellant M/s. Kamakshi Enterprises, Cuddalore
Respondent ITO, Cuddalore
Appeal Type Cross Objection
Pronouncement Date 09-09-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 09-09-2010
Date Of Final Hearing 06-09-2010
Next Hearing Date 06-09-2010
Assessment Year 1996-1997
Appeal Filed On 12-11-2001
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. C.O. NOS. 48 49 50 & 51/MDS/2001 (IN ITA NOS. 896 897 898 & 899/MDS/2001) ASSESSMENT YEARS : 1995-96 1996-97 1997-98 & 1998- 99 M/S. KAMAKSHI ENTERPRISES 21 KAMAKSHI AMMAN KOIL STREET CUDDALORE-3. V. THE INCOME TAX OFFICER WARD-I(1) CUDDALORE. (PAN/GIR NO : 408-K) (CROSS OBJECTOR ) (RESPONDENT) CROSS OBJECTOR BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI P.B.SEKARAN O R D E R PER BENCH; C.O. NOS. 48 TO 51/MDS/2001 ARE CROSS OBJECTIONS F ILED BY THE ASSESSEE IN THE REVENUES APPEALS IN ITA NOS. 896 TO 899/MDS/20 01 FOR THE ASSESSMENT YEARS 1995-96 TO 1998-99. 2. SHRI S. SRIDHAR ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B. SEKARAN CIT-DR REPRESENTED ON BEHALF OF THE R EVENUE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE L EARNED AUTHORISED REPRESENTATIVE THAT THE REVENUES APPEALS IN ITA NO S. 896 TO 899/MDS/2001 C.O. NOS.48-51/MDS/2001 2 HAVE BEEN DISMISSED VIDE ORDER OF THE TRIBUNAL DATE D 21-03-2003. IT WAS SUBMITTED THAT AS THE REVENUES APPEALS HAD BEEN DI SMISSED THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE HAVE BECOME INF RUCTUOUS. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NO TICED THAT THE REVENUES APPEALS IN ITA NOS. 896 TO 899/MDS/2001 HAVE BEEN D ISMISSED VIDE ORDER DATED 21-03-2003 AND AS IT HAS BEEN FAIRLY CONCEDED BY TH E LEARNED AUTHORISED REPRESENTATIVE THAT ON ACCOUNT OF THE DISMISSAL OF THE REVENUES APPEALS THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE HAVE BECO ME INFRUCTUOUS THE CROSS OBJECTIONS AS FILED BY THE ASSESSEE ARE DISMISSED A S INFRUCTUOUS. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 9/9/201 0. SD/- SD/- ( GEORGE MATHAN ) ( ABRAHAM P. GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 9 TH SEPTEMBER 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE