Infant Jesus Anglo-Indian Lower Primary School, Kollam V. CIT, Trivandrum

ITA 532/COCH/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64747 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VENI RAJ
• Assessee Lawyers: K M V PANDALAI
• Section: 12AA

Judgement Text

1 ITA NO.531 & 531/COCH/2009 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.TA NO.531 & 532/COCH/2009 INFANT JESUS ANGLO INDIAN SECONDARY SCHOOL VS C.I.T ., THIRUVANANTHAPURAM TANGASSERI, KOLLAM 691 007 PAN : AAATI3593E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.M.V. PANDALAI RESPONDENT BY : MS. VENI RAJ DATE OF HEARING : 08-08-2012 DATE OF PRONOUNCEMENT : 08-08-2012 O R D E R PER N.R.S. GANESAN (JM) BOTH THE APPEALS OF THE ASSESSEE WERE DISMISSED BY AN ORDER OF THIS TRIBUNAL DATED 01-03-2012. HOWEVER, THE ASSESSEE FIL ED MISCELLANEOUS APPLICATIONS IN M.A. NOS 25 & 26/COCH/2012. THIS TR IBUNAL AFTER HEARING BOTH THE PARTIES HAS RECALLED ITS ORDER DATED 01-03-2012 VIDE ORDER DATED 27-07-2012 AND RESTORED THE APPEALS ON FILE. ACCORDINGLY BOTH THE APPEALS ARE POSTED FOR HEARING. 2. WE HEARD SHRI K.M.V. PANDALAI, THE LD.COUNSEL FOR THE ASSESSEE. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADMI NISTRATIVE COMMISSIONER REJECTED THE APPLICATIONS OF THE ASSESSEE FOR REGIS TRATION U/S 12AA ON THE GROUND THAT THE DOCUMENTS CALLED FOR WAS NOT FILED BEFORE HIM. THE LD.REPRESENTATIVE SUBMITTED THAT HE WANTS SOME MORE TIME TO FILE THE DOCUMENTS CALLED FOR BY THE 2 ITA NO.531 & 531/COCH/2009 ADMINISTRATIVE COMMISSIONER BEFORE THIS TRIBUNAL. HOWEVER, THIS TRIBUNAL FINDS THAT IT IS NOT NECESSARY TO GRANT SUCH TIME FOR FIL ING THE DOCUMENT BEFORE THIS TRIBUNAL. ADMITTEDLY, THE DOCUMENTS WERE NOT FILED AS CALLED FOR BY THE ADMINISTRATIVE COMMISSIONER. THEREFORE, THE DOCUME NTS HAVE TO BE EXAMINED BY THE COMMISSIONER AT THE FIRST INSTANCE. WE HEAR D MS. VENI RAJ, THE LD.DR ALSO. THE LD.DR HAS NO SERIOUS OBJECTION TO REMIT BACK THE MATTER TO THE FILE OF THE COMMISSIONER OF INCOME-TAX FOR RECONSIDERATION IN TH E LIGHT OF THE MATERIAL THAT MAY BE FILED BY THE ASSESSEE BEFORE HIM. ACCORDING LY THE ORDERS OF THE COMMISSIONER OF INCOME-TAX(A) ARE SET ASIDE AND THE ISSUE OF REGISTRATION IS REMITTED BACK TO THE FILE OF THE COMMISSIONER OF INC OME-TAX. IT IS OPEN TO THE ASSESSEE TO FILE ALL THE DOCUMENTS AS MAY BE CALLED FOR BY THE COMMISSIONER IN THE REMAND PROCEEDINGS. THE COMMISSIONER OF INCOME -TAX SHALL CONSIDER ALL THE DOCUMENTS THAT MAY BE FILED BY THE ASSESSEE AND THE REAFTER DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTU NITY TO THE ASSESSEE. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 08 TH AUGUST, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 08 TH AUGUST, 2012 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH