The ACIT, Cochin V. M/s.Kannan Devan Hills Plantations Company P. ltd, Idukki

ITA 131/COCH/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5332 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IN I TA NOS
• Assessee Lawyers: BENCH VIDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, KOCHI BEFORE S/SHRI GEORGE GEORGE K,, JM & MANJUNATHA G.,AM ITA NOS.77, 78 & 91/COCH/2017 (ASST YEARS : 2010-11, 2011-12 & 2012-13 ) M/S. KANNAN DEVAN HILLS PLANTATIONS CO. PVT. LTD. KDHP HOUSE, DOOR NO. IX/222, N.H. 47, DEVIKULAM, MUNNAR, IDUKKI-685 612. VS THE ASST. COMMR. OF INCOME TAX, CORPORATE CIRCLE-1(2), KOCHI ( APPELLANT - ASSESSEE) (RESPONDENT - REVENUE) ITA NOS.131, 163 164/COCH/2017 (ASST YEARS : 2010-11, 2011-12 & 2012-13 ) THE ASST. COMMR. OF INCOME TAX, CORPORATE CIRCLE-1(2), KOCHI VS M/S. KANNAN DEVAN HILLS PLANTATIONS CO. PVT. LTD. KDHP HOUSE, DOOR NO. IX/222, N.H. 47, DEVIKULAM, MUNNAR, IDUKKI-685 612. ( APPELLANT - REVENUE ) (RESPONDENT - ASSESSEE) PAN NO. AACCK 5399M CORRINGENDUM PER BENCH : THE ORDER IN THE APPEALS FILED BY THE REVENUE IN I TA NOS.131,163 & 164/COCH/2017 IN THE CASE OF M/S. KANNAN DEVAN HILL S PASSED BY THE BENCH VIDE ORDER DATED 04/01/2018. THIS CORRIGENDUM IS ISSUED IN PURSUANT TO THE APPLICATION FILED BY THE ASSESSEE DUE TO A MISTAKE IN THE LAST LINE OF PARA 10.3 OF THE ORDER WHICH IS AS FOLLOWS: I.T.A. NO.131/COCH/2017 2 THUS GROUND NO. 4 OF THE REVENUES APPEAL IN IT A NO. 131/COCH/2017 IS ALLOWED (EMPHASIS ADDED) 2. WE HAVE PERUSED THE FACTS OF THE CASE. THE LAS T LINE IN PARA 10.3 SHOULD BE READ AS ..THUS GROUND NO. 4 OF THE REVENUES APPE AL IN ITA NO. 131/COCH/2017 IS DISMISSED INSTEAD OF THUS GROUND NO. 4 OF THE REVENUES APPEAL IN ITA NO. 131/COCH/2017 IS ALLOWED . ACCORDINGLY, OUR ORDER IN I.T.A. NO. 131/COCH/2017 DATED 04/01/2018 IS RECTIFIED AND SHOULD BE READ AS STATED ABOVE. SD/- SD/- (MANJUNATHA G.) (GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 02 ND MAY, 2018 GJ COPY TO: 1. M/S. KANNAN DEVAN HILLS PLANTATIONS CO. PVT. LTD . KDHP HOUSE, DOOR NO. IX/222, N.H. 47, DEVIKULAM, MUNNAR, IDUKKI-685 612. 2. THE ASST. COMMR. OF INCOME TAX, CORPORATE CIRCLE -1(2), KOCHI 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-I, KOCHI . 4. THE PR. COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN