Most Reverant Dr.Joseph Marthoma, Thiruvalla V. ITO, Thiruvalla

CO 10/COCH/2010

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7351 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 28-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 10-08-2010
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K I JOHN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 430/COCH/2010 ASSESSMENT YEAR : 2003-04 THE INCOME TAX OFFICER, WARD-2, THIRUVALLA. VS. MOST REV. DR. JOSEPH MARTHOMA, POOLATHEEN, THIRUVALLA. [PAN: ALRPJ 4198A] (REVENUE-APPELLANT) (ASSESSEE- RESPONDENT) C.O. NO. 10/COCH/2010 (ARSG. OUT OF I.T.A. NO. 430/COCH/2010 ASSESSMENT YEAR : 2003-04 MOST REV. DR. JOSEPH MARTHOMA, POOLATHEEN, THIRUVALLA. [PAN: ALRPJ 4198A] VS. THE INCOME TAX OFFICER, WARD-2, THIRUVALLA. (ASSESSEE -APPELLANT) (REVENUE- RESPONDENT) REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR ASSESSEE BY SHRI K.I. JOHN, CA DATE OF HEARING 28/06/2012 DATE OF PRONOUNCEMENT 27/07/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE AND THE CROSS OBJEC TION FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 22-04-2010 PASSED BY THE LD. CIT(A)-I, TRIVANDRUM AND THEY RELATE TO THE ASSESSMENT YEAR 2003-04. 2. IN THE CROSS OBJECTION, THE ASSESSEE HAS TAKEN A LEGAL GROUND, I.E., THE ASSESSMENT ORDER IS NON-EST IN THE EYES OF LAW, AS THE ASSESSING OFFICER HAS FAILED TO ISSUE THE NOTICE AS PER SEC. 143(2) OF THE ACT, WHI CH IS MANDATORY FOR PROCEEDING TO ASSESS THE INCOME U/S 143(3) OF THE ACT. I.T.A.NO. 430/COCH/2010 & C.O. NO. 10/COCH/2010 2 3. AT THE TIME OF HEARING, THE LD COUNSEL FOR THE A SSESSEE, SHRI K.I. JOHN REQUESTED THE BENCH TO DISPOSE OF THE ABOVE SAID LEGAL GROUND FIRST. HOWEVER, THE LD. JR. DR, SMT. S. VIJAYAPRABHA POINTED OUT THAT THE ASSESSEE HAD RAISED THE VERY SAME LEGAL GROUND BEFORE THE LD. CIT(A), BUT THE FIRST APPELLA TE AUTHORITY DID NOT ADJUDICATE IT, AS HE HAD ALLOWED THE APPEAL ON MERITS. ACCORDINGLY, SHE SUGGESTED THAT THE LEGAL ISSUE CITED ABOVE MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR PROPER ADJUDICATION, SINCE THE ASSESSEE IS PRESSING IT BEFORE THE TRIBUNAL. T HE LD. COUNSEL FOR THE ASSESSEE, SHRI K.I. JOHN ALSO AGREED TO THE SUGGESTION MADE BY THE LD. JR. DR. 4. WE NOTICE FROM THE GROUNDS OF APPEAL FILED BEFOR E LD CIT(A) THAT THE ASSESSEE DID RAISE THE LEGAL GROUND REFERRED SUPRA. HOWEVER , THE LD CIT(A)) DID NOT ADJUDICATE THE SAID GROUND, AS HE HAD ALLOWED THE APPEAL OF TH E ASSESSEE ON MERITS. IN THE CROSS OBJECTION FILED BY THE ASSESSEE, THE ABOVE SAID LEG AL GROUND IS BEING PRESSED. SINCE THE SAID GROUND WAS NOT ADJUDICATED BY LD CIT(A), WE FI ND MERIT IN THE SUGGESTION GIVEN BY LD D.R. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT ALL THE ISSUES TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL IN ACCORDANCE WITH LAW BY DISPOSING THE LEGAL GROUND FIRST. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A S WELL AS THE CROSS OBJECTION FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTI CAL PURPOSES. PRONOUNCED ACCORDINGLY O N 27-07-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 27TH JULY, 2012 GJ COPY TO: 1. MOST REV. DR. JOSEPH MARTHOMA, POOLATHEEN, THIRU VALLA. 2.THE INCOME TAX OFFICER, WARD-2, THIRUVALLA. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-I,TRIVAND RUM.. I.T.A.NO. 430/COCH/2010 & C.O. NO. 10/COCH/2010 3 4.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN