Shri.K.G.Ramesh Kumar, Kozhikkode V. The ADCIT Range-1, Calicut

ITA 222/COCH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7451 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-01-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: C B M WARRIER
• Keywords: Difference of opinion; Change of opinion
• Section: 263

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO . 82/COCH/20 19 ASSESSMENT YEAR : 2011 - 12 SHRI K.G. MICHAEL, KOPPANDISSERIL HOUSE, THOMASPURAM, MARADU P.O., KOCHI - 682 304. [PAN:AOFPM 6339B] VS. THE INCOME TAX OFFICER, NON - CORPORATE, WARD - 1(3), KOCHI. (ASSESSEE - APPELLANT) (REVENUE - RE SPONDENT) A SSESSEE BY SHRI C.B.M. WARRIER, CA REVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 08/04/2019 DATE OF PRONOUNCEMENT 08 / 0 4 /201 9 O R D E R PER CHA NDRA POOJARI, AM: TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE PR. CIT , KOCHI U/S. 263 OF THE ACT DATED 05/12/2018 AND PERTAIN TO THE ASSESSMENT YEAR 2011 - 12. 2. THE ASSESSEE RAISED THE FOLLOWING GROUNDS OF APPEAL: 1) ORDER U/S. 263 OF THE PRINCIPAL COMMISSIONER OF INCOME - TAX, KOCHI IS BARRED BY LIMITATION. SINCE THE ORDER IS SERVED ON THE APPELLANT ON 14/01/2019. 2) THE PRINCIPAL COMMISSIONER OF INCOME - TAX HAS DECIDED THAT THE ASSESSMENT ORDER IS ERRONEOUS DUE TO A CHANGE OF OPINIONS AND WITHOUT ADEQUATE REASONS. I.T.A. NO . 82/COCH/2019 2 3. AT THE TIME OF HEARING, THE LD. AR MADE AN ENDORSEMENT THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. HOWEVER, HE MADE IT CLEAR THAT THE ASSESSEE MAY BE PERMITTED TO FILE APP EAL AGAINST THE CONSEQUENTIAL ORDER TO BE PASSED AGAINST THE IMPUGNED ORDER PASSED U/S. 263 OF THE ACT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. WE DISMISS THE APPEAL OF THE ASSESSEE WITH A LIBERTY TO THE ASSESSEE TO FILE APPEAL AG AINST THE CONSEQUENTIAL ORDER TO BE PASSED AGAINST THE IMPUGNED ORDER PASSED U/S. 263 OF THE ACT. 5. IN THE RESULT, T H E APPEAL FILED BY THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 08 TH APRIL, 2019 SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 08 TH APRIL, 2019 GJ COPY TO: 1 . SHRI K.G. MICHAEL, KOPPANDISSERIL HOUSE, THOMASPURAM, MARADU P.O., KOCHI - 682 304. 2. THE INCOME TAX OFFICER, NON - CORPORATE WARD - 1(3), KOCHI. . 3. THE PR. COMMISSIONER OF INC OME - TAX, KO CHI. 4 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 5 . GUARD FILE. BY ORDER (ASSISTA NT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO . 82/COCH/2019 3