ACIT, Calicut V. Shri N.K. Ashraf, Calicut

ITA 270/COCH/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4532 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 21-06-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 14-05-2009
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHAJR
• Assessee Lawyers: A S NARAYANAMOORTHYCA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NOS.270 TO 276/COCH/2009 ASST. YEARS:1998-99 TO 2004-05 THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, CALICUT. VS. SHRI N.K.ASHRAF, CHEROOTTY ROAD, CALICUT. PA NO.ACHPA 5117B (APPELLANT) ( RESPONDENT ) APPELLANT BY MS. VIJAYAPRABHA,JR.DR RESPONDENT BY SHRI A.S. NARAYANAMOORTHY,CA O R D E R PER BENCH: ALL THESE APPEALS ARE BY THE DEPARTMENT FOR THE SE VEN CONSECUTIVE ASSESSMENT YEARS, I.E. FROM 1998-99 TO 2004- 05. ALL THE APPEALS ARE DIRECTED AGAINST THE COMMO N ORDER OF THE LD. CIT(APPEALS)-I,KOCHI, DATED 18-2-2009 AN D ARISE OUT OF THE ASSESSMENTS COMPLETED U/S.143(3) R.W.S.2 63 OF THE ACT. 2. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD INCLUDING THE PRECEDE NTS RELIED UPON. THE LD. CIT(APPEALS) FOUND THAT TRIBUNAL H AS SET ASIDE THE 263 ORDER PASSED BY THE COMMISSIONER OF I NCOME- ITA NOS. 270 TO 276/COCH/2009 2 TAX ON 26-10-2007 AND RESTORED THE ORIGINAL ORDERS OF THE ASSESSING OFFICER. BASED ON THE FINDINGS OF THE T RIBUNAL, THE LD. CIT(APPEALS) WAS OF THE VIEW THAT THE ASSES SING OFFICER HAS NO JUSTIFICATION TO CHANGE IN THE CONCL USION ARRIVED AT EARLIER. AGAINST THIS OBSERVATION, THE DEPARTMENT IS IN APPEALS. ON A PERUSAL OF THE RECORDS WE FIN D THAT THE TRIBUNAL HAS KNOCKED DOWN THE 263 ORDER PASSED BY T HE COMMISSIONER IN ITA NOS.937 TO 943/COCH/2007 AND OT HER CONNECTED APPEALS VIDE ORDER DATED 30-01-2009. HE NCE, WE AGREE WITH THE LD. CIT(APPEALS) AND HOLD THAT UNDER THE GIVEN SET OF FACTS AND CIRCUMSTANCES, THE APPEALS O F THE DEPARTMENT WILL NOT STAND TO TEST AS THE 263 ORDER OF THE CIT WHICH IS THE VERY BASE FOR THE ASSESSMENT HAS BEEN KNOCKED DOWN BY THE TRIBUNAL. HENCE, THE DEPARTMENTAL APP EALS ARE INFRUCTUOUS AND THEY ARE LIABLE TO BE DISMISSED AND ACCORDINGLY DISMISSED. 3. IN THE RESULT, ALL THE SEVEN APPEALS OF THE REVE NUE ARE DISMISSED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMA RAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 22 ND JUNE,2011. PM. ITA NOS. 270 TO 276/COCH/2009 3 COPY FORWARDED TO: 1. THE ACIT., CENTRAL CIRCLE-2, CALICUT. 2. SHRI N.K.ASHRAF, CHEROOTTY ROAD, CALICUT. 3. CIT(A)-I, KOCHI. 4. COMMISSIONER OF INCOME-TAX(CENTRAL),KOCHI. 5. D.R.