ACIT, Kottayam V. Smt.Indu Sunilkumar, Thiruvalla

MA 120/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2973 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 08-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 27-11-2014
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR; K K JOHN
• Assessee Lawyers: K I JOHN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI V.DURGA RAO, JM AND B.R.BASKARAN , AM M.P. NOS.120& 121/COCH/2014 (ARSG. OUT OF I.T.A. NO.54 & 55 /COCH/2013) ASSESSMENT YEARS : 2006-07 AND 2008-09 THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOTTAYAM. VS. SMT. INDU SUNIL KUMAR, SRAVANAM, POWER HOUSE ROAD, THIRUVALLA. [PAN: AGPPS 4558L] (REVENUE-APPELLANT) (ASSESSEE-RESPONDENT) REVENUE BY SHRI M. ANIL KUMAR, CIT(DR) AND SHRI K.K. JOHN, SR. DR ASSESSEE BY SHRI K.I. JOHN, CA DATE OF HEARING 08/05/2015 DATE OF PRONOUNCEMENT 08/05/2015 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THESE MISCELLANEOUS PETITION S AGAINST THE IMPUGNED ORDER DATED 08-08-2014 PASSED BY THE CO-ORDINATE BE NCH IN I.T.A. NOS. 54&55/COCH/2013 RELATING TO ASSESSMENT YEARS 2006-0 7 AND 2008-09. 2. THE LD. DR SUBMITTED THAT THE ABOVE SAID ORDER W AS PASSED BY THE TRIBUNAL IN RESPECT OF THE APPEAL FILED BY THE ASS ESSEE CHALLENGING THE REVISION M.P. NOS.120 & 121/COCH/2014 2 ORDER PASSED U/S. 263 OF THE ACT. THE LD. DR SUBMI TTED THAT THE TRIBUNAL, AFTER HAVING CONFIRMED THE REVISION ORDER IN PARA 8, HAS REMANDED THE ISSUE RELATING TO THE ADDITION OF RS.28,05,000/- TO THE FILE OF THE A SSESSING OFFICER FOR DECIDING THE SAID ISSUE AFRESH. THE LD. DR SUBMITTED THAT THE A SSESSING OFFICER HAD ALREADY PASSED THE ASSESSMENT ORDER CONSEQUENCE TO THE REVI SION ORDER, BY THE TIME THE ORDER OF THE TRIBUNAL WAS PASSED. HE FURTHER SUBMI TTED THAT THE ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY DURING THE COURSE OF A SSESSMENT PROCEEDINGS. ACCORDINGLY, HE SUBMITTED THAT THE ORDER OF THE TRI BUNAL MAY BE MODIFIED SUITABLY. 3. ON THE CONTRARY, THE LD. AR SUBMITTED THAT THE P OWER GIVEN TO THE TRIBUNAL U/S. 254(2) OF THE ACT IS RESTRICTED TO RE CTIFY MISTAKE APPARENT FROM RECORD. HE FURTHER SUBMITTED THAT THE DIRECTION GI VEN BY THE TRIBUNAL WILL NOT FALL UNDER THE CATEGORY OF MISTAKE APPARENT FROM RECORD. 4. HAVING HEARD RIVAL CONTENTIONS, WE FIND MERIT IN THE SUBMISSIONS OF THE LD. AR. THE DIRECTION GIVEN BY THE TRIBUNAL WILL CERTA INLY NOT FALL UNDER THE CATEGORY OF MISTAKE APPARENT FROM RECORD AS CONTEMPLATED U/S . 254(2) OF THE ACT. UNDER THESE CIRCUMSTANCES, WE DO NOT FIND MERIT IN THE PR ESENT MISCELLANEOUS PETITIONS FILED BY THE REVENUE. ACCORDINGLY, WE REJECT THEM. M.P. NOS.120 & 121/COCH/2014 3 5. IN THE RESULT, BOTH THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 08-05-2015 SD/- SD/- (DURGA RAO) (B.R. BASKARAN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 8TH MAY, 2015 GJ COPY TO: 1. SMT. INDU SUNIL KUMAR, POWER HOUSE ROAD, THIRUVA LLA-689 101. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRA L CIRCLE, KOTTAYAM. 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 4. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN