Dr P.M.Mathew, Kozhencherry V. ITO, Thiruvalla

ITA 16/COCH/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2581 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-07-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 14-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

1 ITA NO. 16/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 16/COCH/2011 (ASSESSMENT YEAR 2007-08) DR P.M. MATHEW VS ITO, WD.2 KALLUMKATHARA THIRUVALLA KOZHENCHERRY EAST KOZHENCHERRY PAN : AGPPM9069G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL D NAIR RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 23-07-2013 DATE OF PRONOUNCEMENT : 31-07-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A)-I, TRIVANDRUM DATED 18-10-2010 AND PERTAINS TO ASSESSM ENT YEAR 2007-08. 2. SHRI ANIL D NAIR, THE LD.COUNSEL FOR THE ASSESSM ENT SUBMITTED THAT THE ENTIRE ADDITION OF RS. 21 LAKHS WAS MADE ON THE STATEMENT SAID TO BE RECORDED FROM ONE SHRI P.V. ABRAHAM. ACCORDING TO THE LD.COUNSEL, THE ASSESSEE HAS RECEIVED RS.21 LAKHS FROM HIS DAUGHTER THROUGH NRE 2 ITA NO. 16/COCH/2011 ACCOUNT. HOWEVER, THIS CLAIM OF THE ASSESSEE WAS D ISBELIEVED ON THE BASIS OF THE STATEMENT OF SHRI P.V. ABRAHAM. ACCOR DING TO THE LD.COUNSEL, COPY OF THE STATEMENT OF SHRI P.V. ABRAHAM WAS NOT GIVEN TO THE ASSESSEE NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO CROSS E XAMINE THE SAID SHRI P.V. ABRAHAM. THEREFORE, THE STATEMENT OF SHRI P.V . ABRAHAM CANNOT BE RELIED UPON. 3. ON THE CONTRARY, SMT. S VIJAYAPRABHA, THE LD.DR SUBMITTED THAT IF THE ASSESSEE CLAIMS THAT THE STATEMENT OF SHRI P.V. ABR AHAM WAS NOT PROVIDED TO THEM, THEN THE MATTER MAY BE REMITTED BACK TO TH E FILE OF THE ASSESSING OFFICER FOR PROVIDING THE COPIES OF STATEMENT OF SH RI P.V. ABRAHAM AND TO PROVIDE OPPORTUNITY FOR CROSS EXAMINATION. ACCORDI NG TO THE LD.DR, THE DEPARTMENT MAY NOT HAVE ANY OBJECTION TO REMIT THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FOR PROVIDING THE COPY OF THE STATEMENT RECORDED FROM SHRI P.V. ABRAHAM AND OPPORTUNITY FOR CROSS EX AMINATION. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTED LY, THE STATEMENT OF SHRI P.V. ABRAHAM SAID TO BE RECORDED ON 18-12-2009 HAS BEEN RELIED UPON BY THE ASSESSING OFFICER IN THE ASSESSMENT ORDER. HOW EVER, THE COPY OF SUCH STATEMENT WAS NOT PROVIDED TO THE ASSESSEE NOR ANY OPPORTUNITY WAS PROVIDED FOR CROSS EXAMINING SHRI P.V. ABRAHAM. TH EREFORE, THIS TRIBUNAL 3 ITA NO. 16/COCH/2011 IS OF THE CONSIDERED OPINION THAT COPY OF THE STATE MENT OF SHRI P.V. ABRAHAM SHALL BE PROVIDED TO THE ASSESSEE AND AN OP PORTUNITY BE PROVIDED TO THE ASSESSEE FOR CROSS EXAMINATION BEFO RE PLACING ANY RELIANCE ON THE STATEMENT OF SHRI P.V. ABRAHAM. 5. ACCORDINGLY, THE ORDERS OF LOWER AUTHORITIES ARE SET ASIDE AND THE ISSUE IS REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL PROVIDE COPY OF THE STATEMENT RECORDE D FROM SHRI P.V. ABRAHAM TO THE ASSESSEE AND ALSO PROVIDE AN OPPORTU NITY FOR CROSS EXAMINATION OF SHRI P.V. ABRAHAM AND THEREAFTER DEC IDE THE ISSUE IN ACCORDANCE WITH LAW AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST JULY, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 31 ST JULY, 2013 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH