Sri. A. Jacob, Kottayam V. The ACIT, Kottayam

ITA 51/COCH/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8649 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-05-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 29-01-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: K I JOHN

Judgement Text

ITA NO.51/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM ITA NO.51/COCH/2016 (ASST YEAR : 2003-04) SHRI A. JACOB, OOPPOOTTIL HOUSE, OLD BAZAR ROAD, KOTTAYAM. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, KOTTAYAM. ( ASSESSEE APPELLANT) VS (REVENUE -RESPONDENT) PAN NO. [ACEPA 6047M] ASSESSEE BY SHRI K.I. JOHN, CA REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 09/05/2016 DATE OF PRONOUNCEMENT 09/05/2016 ORDER PER B.P. JAIN, AM: THIS APPEAL, AT THE INSTANCE OF THE ASSESSEE, IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), KOTTAYAM DATED 18/12/2015. THE REL EVANT ASSESSMENT YEAR IS 2003-04. 2. VARIOUS GROUNDS HAVE BEEN TAKEN UP IN THE MEMO RANDUM OF APPEAL. HOWEVER, DURING THE COURSE OF HEARING OF THIS APPEA L, IT WAS SUBMITTED BY THE LD. ITA NO.51/COCH/2016 2 COUNSEL FOR THE ASSESSEE THAT THE LD. CIT(A) HAS PA SSED A NON-SPEAKING ORDER AND THE VARIOUS GROUNDS RAISED BEFORE HIM HAVE NOT BEEN ADJUDICATED UPON. THE LD. DR PRESENT WAS DULY HEARD. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE MATERIAL ON RECORD. ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT THE SAME IS NON-SPEAKING ORDER. THE LD. CIT(A) HAS MERELY REPRODUCED THE RE MAND REPORT OF THE ASSESSING OFFICER AND HAS NOT DECIDED THE VARIOUS ISSUES RAIS ED BEFORE HIM BY MAKING ANY COGENT REASONS. THEREFORE, IN THE INTEREST OF JUS TICE AND EQUITY, WE ARE OF THE VIEW THAT THE MATTER NEEDS RE-CONSIDERATION BY THE LD. CIT(A). ACCORDINGLY, ALL THE GROUNDS RAISED BEFORE THE LD. CIT(A) ARE RESTOR ED TO THE FILE OF THE LD. CIT(A) FOR DE NOVO CONSIDERATION OF THE ISSUES AND FOR PAS SING A SPEAKING AND REASONED ORDER. IT IS ORDERED ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN TH E OPEN COURT ON 09-05-2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : COCHIN DATED: 9TH /05/2016 GJ COPY TO: 1. SHRI A. JACOB, OOPPOOTTIL HOUSE, OLD BAZAR ROAD, KOTTAYAM. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCL E-1, KOTTAYAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOTTAYA M. ITA NO.51/COCH/2016 3 4. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 5. THE DR/ITAT, COCHIN BENCH. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO.51/COCH/2016 4 1..DATE OF DICTATION : 09/05/2016 2.DATE ON WHICH THE TYPED DRAFT IS PLACED 09/05/2016 BEFORE THE DICTATING MEMBER OTHER MEMBER: 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . PS/PS: 09/05/2016 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : 09/05/2016 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS : 09/05/2016 6. DATE ON WHICH THE FILE GOES TO BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 8. DATE ON WHICH THE FILE GOES TO ASSISTANT REGISTR AR 9. DATE OF DISPATCH OF THE ORDER: