M/s. Khader Spinners Limited, Dindigul v. DCIT, Madurai

CO 70/CHNY/2004 | 1993-1994
Pronouncement Date: 10-08-2010 | Result: Dismissed

Appeal Details

RSA Number 7021723 RSA 2004
Bench Chennai
Appeal Number CO 70/CHNY/2004
Duration Of Justice 6 year(s) 4 month(s) 18 day(s)
Appellant M/s. Khader Spinners Limited, Dindigul
Respondent DCIT, Madurai
Appeal Type Cross Objection
Pronouncement Date 10-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 10-08-2010
Date Of Final Hearing 10-08-2010
Next Hearing Date 10-08-2010
Assessment Year 1993-1994
Appeal Filed On 22-03-2004
Judgment Text
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. 70/MDS/2004 (IN ITA NO. 54/MDS/1997) ASSESSMENT YEAR : 1993-94 M/S. KHADER SPINNERS LTD. M.M. KOVILUR POST DINDIGUL. V. THE DEPUTY COMMISSIONER OF INCOME-TAX SPECIAL RANGE-II MADURAI. (PAN/GIR NO. 49-003-CV-0194 ) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : SHRI LAKSHMINARAYANAN RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER BENCH: THE CROSS OBJECTION BY THE ASSESSEE IS AGAINST THE APPEAL OF THE DEPARTMENT IN I.T.A. NO. 54/MDS/1997 WHICH WAS AGAI NST THE ORDER OF THE LEARNED CIT(A) ALLOWING THE ADDITION OF ` . 73 66 709/- CLAIMED AS REPLACEMENT OF MACHINERY. AS PER THE RECORDS OF THE TRIBUNAL THE APPEAL OF THE DEPARTMENT HAS BEEN DISPOSED OF ON 13-07-2004 WHEREBY THE ORDER OF THE CIT(A) HAS BEEN UPHELD. THE PRESENT CROSS OBJECTION IS MERELY IN S UPPORT OF THE ORDER OF THE CIT(A). NO OTHER ISSUE IS RAISED BY THE ASSESSEE. THEREFORE IN VIEW OF THE FACT C.O. NO 70/MDS/2004 2 THAT THE APPEAL OF THE DEPARTMENT HAS BEEN DISMISSE D 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 10 TH AUGUST 2010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI DATED THE 10 TH AUGUST 2010. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE