The ACIT, Trivandrum V. Late C.P. Narayanan Nair Rep by L/h, Trivandrum

ITA 430/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96735 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM I.T.A. NO.430/COCH/2015 ASSESSMENT YEAR : 2007-08 THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, TRIVANDRUM. VS. LATE SHRI C.P. NARAYANAN NAIR, REP BY L/H 1) REMY NANDAKUMAR 2) INDIRA NAIR, 3) MEERA J. KUMAR SREEVIDYA, KALAYANI MANDIRAM COMPOUND, VAZHUTHACAUD, TRIVANDRUM. [PAN: AEKPP 3216P] (REVENUE -APPELLANT) (ASSESSEE- RESPONDENT) C.O. NO.23/COCH/2015 (ARSG. OUT OF I.T.A. NO.430/COCH/2015) ASSESSMENT YEAR : 2007-08 LATE SHRI C.P. NARAYANAN NAIR, REP BY L/H 1) REMY NANDAKUMAR 2) INDIRA NAIR, 3) MEERA J. KUMAR SREEVIDYA, KALAYANI MANDIRAM COMPOUND, VAZHUTHACAUD, TRIVANDRUM. [PAN: AEKPP 3216P] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, TRIVANDRUM. (CROSS- OBJECTOR- APPELLANT) (REVENUE- RESPONDENT) REVENUE BY SHRI SHANTAM BOSE, CIT(DR) ASSESSEE BY NONE DATE OF HEARING 05/10/2015 DATE OF PRONOUNCEMENT 05/10/2015 I.T.A. NO . 430/COCH/2015 & C.O. NO. 23/COCH/2015 2 O R D E R PER B.P.JAIN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJEC TION FILED BY THE ASSESSEE ARISE OUT OF THE ORDER OF CIT(A)-IV, KOCHI DATED 13/05/2015 FOR THE ASSESSMENT YEAR 2007-08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BEFORE THE TRIBUNAL. THE LEAR NED DR WAS HEARD. 3. THE CROSS OBJECTION FILED BY THE ASSESSEE IS DEFEC TIVE FOR NON-FILING OF CONDONATION PETITION. THE APPEAL FILED BY THE D EPARTMENT IS DEFECTIVE INSPITE OF DEFECT NOTICE HAVING BEEN SENT BY THE REGISTRY. THE LEARN ED DR DID NOT HAVE ANY OBJECTION FOR DISMISSING THE CASE ON CONDITION THAT THE DEPARTMENT IS AT LIBERTY TO FILE FRESH APPEAL AFTER CURING THE DEFECTS POINTED OUT BY THE REGISTRY. 4. AFTER HEARING THE LEARNED DR, WE DISMISS TH E APPEAL FILED BY THE REVENUE, SINCE IT IS DEFECTIVE. THE DEPARTMENT IS AT LIBERTY TO FILE FRESH APPEAL AFTER CURING ALL THE DEFECTS POINTED OUT BY THE REGISTRY. I.T.A. NO . 430/COCH/2015 & C.O. NO. 23/COCH/2015 3 5. SINCE THE APPEAL FILED BY THE REVENUE IS R EJECTED, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 6. IN THE RESULT, BOTH THE APPEAL FILED BY THE REV ENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEES ARE DISMISSED. PRONOUNCED IN THE OPEN CO URT ON 05-10-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 05 TH OCTOBER, 2015 GJ COPY TO: 1. LATE SHRI C.P. NARAYANAN NAIR, REP BY L/H 1) REM Y NANDAKUMAR 2) INDIRA NAIR, 3) MEERA J. KUMAR SREEVIDYA, KALAYANI MANDIRA M COMPOUND, VAZHUTHACAUD, TRIVANDRUM. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRA L CIRCLE, TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-IV, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN