Dr.R.P.Patel, Kottayam V. The ACIT, Kottayam

MA 113/COCH/2014

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3993 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 05-02-2016
• Assessment Year: 1990-1991
• Appeal Filed On: 25-08-2014
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: K I JOHN

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 M.P. NO. 113/COCH/2014 (ARSG. OUT OF I.T.A. NO.114/COCH/2014) ASSESSMENT YEAR : 1990-91 DR. R.P. PATEL, COLLEGE ROAD, KOTTAYAM. [PAN:AEVPP 8606G] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE-1, KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI K.I. JOHN, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 05/02/2016 DATE OF PRONOUNCEMENT 05/02/2016 O R D E R PER B.P. JAIN, AM THIS MISCELLANEOUS PETITION ARISES FROM THE OR DER OF THE TRIBUNAL IN I.T.A. NO.114/COCH/2014 DATED 04/07/2014. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS ARGUED AND POINTED OUT THAT THERE IS A CATEGORICAL FINDING IN THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 114/COCH/2014 THAT THE REFUND HAD BEEN GRANTED TO THE ASSESSEE WHEREAS THERE IS NOTHING ON RECORD TO SHOW THAT ANY SUCH REFUND HAS BEEN GRANTED TO TH E ASSESSEE. THIS IS A MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIB UNAL WHICH REQUIRES RECTIFICATION. M.P. NO.113/COCH/2014 2 3. THE LD. DR ON THE OTHER HAND ARGUED THAT THE M ATTER REQUIRES VERIFICATION BY THE ASSESSING OFFICER WHETHER THE REFUND HAS ACTUAL LY BEEN GRANTED OR NOT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSE D THE FACTS OF THE CASE. THERE IS NO DISPUTE TO THE FACT THAT THERE IS A CAT EGORICAL FINDING IN OUR ORDER DATED 04/07/2014 THAT THE REFUND HAS BEEN GRANTED T O THE ASSESSEE WHEREAS THE LD AR HAS POINTED OUT AND ARGUED THAT THERE IS NOTH ING ON RECORD TO SHOW THAT ANY SUCH REFUND HAS BEEN GRANTED TO THE ASSESSEE. T HE LD. DR HAS NOT POINTED OUT ANY RECORD TO SHOW THAT REFUND HAS ACTUALLY BEE N GRANTED TO THE ASSESSEE. IN SUCH CIRCUMSTANCES, THE MATTER REQUIRES RE-EXAMI NATION OF THE ISSUE BY THE ASSESSING OFFICER WHETHER THE REFUND HAS ACTUALLY B EEN ISSUED OR NOT AND IF NOT, THE SAME SHOULD BE ISSUED TO THE ASSESSEE IN ACCORD ANCE WITH LAW. ACCORDINGLY, THE MATTER IS SET ASIDE TO THE FILE OF THE ASSESSIN G OFFICER AND WHO IS DIRECTED TO DISPOSE OF THE MATTER EXPEDITIOUSLY AS ABOVE, NOT L ATER THAN THREE MONTHS OF THE SERVICE OF THIS ORDER. THE MISCELLANEOUS PETITION IS DISPOSED OF ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN T HE OPEN COURT ON 05/02/2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 05 TH FEBRUARY, 2016 M.P. NO.113/COCH/2014 3 GJ COPY TO: 1. DR. R.P. PATEL, COLLEGE ROAD, KOTTAYAM. 2.THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 1,KOTTAYAM. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-IV, KOCHI . 4.THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN