Thiru I.Gurusamy L/H Thiru K.Ayyappan, Madurai v. DCIT, Madurai

CO 63/CHNY/2001 | 1997-1998
Pronouncement Date: 05-08-2010 | Result: Dismissed

Appeal Details

RSA Number 6321723 RSA 2001
Assessee PAN THMAY1991I
Bench Chennai
Appeal Number CO 63/CHNY/2001
Duration Of Justice 8 year(s) 8 month(s) 16 day(s)
Appellant Thiru I.Gurusamy L/H Thiru K.Ayyappan, Madurai
Respondent DCIT, Madurai
Appeal Type Cross Objection
Pronouncement Date 05-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 05-08-2010
Date Of Final Hearing 05-08-2010
Next Hearing Date 05-08-2010
Assessment Year 1997-1998
Appeal Filed On 19-11-2001
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI ABRAHAM P. GEORGE AM AND SHRI GEORGE MATHAN JM CO NOS. 61 & 63/MDS/2001 A/O I.T.A. NOS. 1654 & 1656/MDS/2000] A YS: 1994-95 & 1997-98 SHRI I GURUSWAMY L/H SHRI K. AYYAPPAN & A CHOKKANATHAPURAM MADURAI 625 - 01 VS THE DY.C.I.T COMPANY CIRCLE 1 MADURAI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B. SRINIVAS O R D E R PER ABRAHAM P. GEORGE AM THROUGH THESE CROSS OBJECTIONS ASSESSEE SUPPORTS T HE ORDER OF THE LD. CIT FOR THE IMPUGNED ASSESSMENT YEARS. ACC ORDING TO ASSESSEE RELATED APPEALS OF THE REVENUE IN ITA NOS . 1654 AND 1656/MDS/2000 DID NOT HAVE ANY MERIT THEREIN AND RE QUIRED TO BE DISMISSED. ASSESSEE WAS SERVED NOTICES FOR HEARING OF THE CROSS OBJECTIONS BY REGISTERED POST AND ACKNOWLEDGEMENT C ARD IS ON RECORD. PAGE 2 OF 2 CO. NOS. 61 & 62/MDS/2001 2. DESPITE THIS WHEN THE COS WERE TAKEN UP FOR HE ARING NOBODY APPEARED ON BEHALF OF THE ASSESSEE. IN VIEW OF THE ABOVE WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SEEMS TO BE N OT INTERESTED IN PROSECUTING THE CASES. HENCE FOLLOWING THE DECISIO NS OF THE DELHI BENCH OF THE TRIBUNAL VIDE ORDER DATED 27 TH MAY 1991 IN ITA NO. 800/(DELHI)/1989 IN THE CASE OF CIT V. MULTIPLAN IN DIA P. LTD. REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADH YA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REP ORTED IN 223 ITR 480 [MP] WE DISMISS THE CROSS OBJECTIONS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT THE CROSS OBJECTIONS FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.08.2010. SD/- SD/- ( GEORGE MATHAN) ( ABRAHAM P.GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 5 TH AUGUST 2010. VL/ COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE