Sri O.V.Sreedharan, Kottayam V. DCIT, Kannur

ITA 283/COCH/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4352 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2010
• Court: TRIBUNAL
• Section: 246

Judgement Text

IN THE INCOME TAX APPELLATE T RIBUNAL COCHIN BENCH, COC HIN BEFORE S/SHRI N.VIJAYAKUMARAN, JM AND SANJAY ARORA, AM I.T.A. NOS. 283,284 & 285/COCH./ 2010 ASSESSMENT YEAR : 2008-09 SHRI O.V.SREEDHARAN, P.W.D. CONTRACTOR, TRICHAMBARAM, TALIPARAMBA, KANNUR. [PAN: AJAPS 9030K] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KANNUR. (ASSESSEE-APPELLANT) (REVENUE- RESPONDENT) ASSESSEE BY WITHDRAWAL PETITION BY ASSESSEE REVENUE BY SHRI T.J.VINCENT, DR O R D E R PER SANJAY ARORA, AM: THESE ARE A SET OF THREE APPEALS BY THE ASSESSEE, AGITATING THE PENALTY ORDERS PASSED U/S. 271A, 271B AND 271F OF THE INCOME-TAX A CT, 1961 ('THE ACT' HEREINAFTER) BY THE ASSESSING OFFICER (AO) BEING THE DEPUTY COMM ISSIONER OF INCOME TAX, CIRCLE-1(1), KANNUR IN THE ASSESSEES CASE FOR THE ASSESSMENT YEAR (A.Y. 2008-09) VIDE ORDERS OF EVEN DATE, I.E., 25.3.2010. THE ASS ESSEE HAS PREFERRED AN APPLICATION (DATED 15.5.2010) REQUESTING FOR RETURNING THE APPE ALS FILED IN THE MONTH OF APRIL, 2010, HAVING BEEN FILED BY MISTAKE. 2. THE CASE WAS POSTED FOR HEARING. DURING THE HEAR ING, THE LD. AR SUBMITTED THAT THE ASSESSEE BE PERMITTED TO WITHDRAW ITS APPEALS, AS THE SAME WERE TO BE ACTUALLY FILED BEFORE THE FIRST APPELLATE AUTHORITY, I.E., T HE COMMISSIONER OF INCOME TAX (APPEALS). ON ENQUIRY BY THE BENCH, IT WAS FURTHER EXPLAINED BY HIM THAT THE MISTAKE HAD OCCURRED AS THE APPEALS WERE FILED BY THE ASSES SEE DIRECTLY. THE LD. DR DID NOT RAISE OBJECTION TO THE ASSESSEES SAID REQUEST. ITA. NOS. 283,284 & 285/COCH./2010 2 3. AS ALSO OBSERVED BY THE BENCH DURING HEARING, TH ERE IS NO PROVISION FOR RETURNING THE APPEAL PAPERS, SO THAT TO THAT EXTENT THE ASSESSEES REQUEST CANNOT BE ACCEDED TO. HOWEVER, AS ADMITTED BY THE ASSESSEE HI MSELF, THE SAME OUGHT TO HAVE BEEN FILED BEFORE THE FIRST APPELLATE AUTHORITY U/S . 246 OF THE ACT. THE ASSESSEE IS, THEREFORE, PERMITTED TO WITHDRAW ITS APPEALS. 4. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED AS WITHDRAWN. SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 28TH JUNE, 2010 GJ COPY TO: 1. SHRI O.V.SREEDHARAN, P.W.D. CONTRACTOR, TRICHAMB ARAM, TALIPARAMBA, KANNUR. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1( 1), KANNUR. 3. THE COMMISSIONER OF INCOME TAX CONCERNED. 4. D.R./I.T.A.T., COCHIN BENCH, COCHIN. 5. GUARD FILE. BY ORDER (ASSI STANT REGISTRAR)