ACIT, Palakkad V. Sri.K.P.Ummer, Pattambi

MA 125/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1231 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 31-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR

Judgement Text

MA NOS 125 TO 131/COCH/2013 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM MISCELLA NEOUS PETITION NOS.125 TO 131/COCH/2013 ARISING OUT OF ITA NO S . 190 TO 196 /COCH/ 2011 (ASST YEAR S 2002 - 03 TO 20 0 8 - 09 ) THE ASST COMMR OF INCOME TAX CIRCLE 1, PALAKKAD VS SHRI K P UMMER PROP. STAR REROLLING MILL KALLAPIPATTA, PATTAMBI ( APP LICANT ) (RESPONDENT) PAN NO. AAAFPU8060P ASSESSEE BY SMT DIVYA RAVINDRAN REVENUE BY SRI M ANIL KUMAR, CIT - DR DATE OF HEARING 20 TH DEC 2013 DATE OF PRONOUNCEMENT 20 TH DEC 2013 OR D ER PER B.R. BASKARAN, AM: THE REVENUE HAS FILED THESE MISCELLANEOUS PETITIONS POINTING OUT THAT IN PARA 14.1 OF THE TRIBUNALS ORDER , THE ASSESSMENT YEARS HAVE BEEN WRONGLY MENTIONED AS 2006 - 07 AND 2007 - 08 AND THE RELEVANT ASSESSMENT YEARS WERE AY 2007 - 08 AND 2009 - 10. 2 WE HAVE HEARD THE PARTIES AND CAREFULLY PERUSED THE ORDER OF THE TRIBUNAL. WE NOTICE THAT THE ISSUE CONSIDERED IN PARA S 14 AND 14.1 WERE RELATE D TO THE AYS 2007 - 08 AND 2008 - 09 . WE FURTHER NOTICE THAT THE ASSESSMENT YEARS WERE CORRECTLY MENTIONED IN PARA 14 OF THE ORDER . HOWEVER, IN PARA 14.1, THE ASSESSMENT YEARS HAVE BEEN WRONGLY MENTIONED AS AY 200 6 - 07 AND 200 7 - 0 8 , AS POINTED BY THE REVENUE. ACCORDINGLY, THE MISTAKE CITED AB OVE NEEDS CORRECTION. MA NOS 125 TO 131/COCH/2013 2 3. ACCORDINGLY, WE ORDER THAT, IN PARA 14.1 OF THE ORDER OF THE TRIBUNAL , THE ASSESSMENT YEARS SHOULD BE READ AS AYS 2007 - 08 AND 2008 - 09 IN THE PLACE OF AYS 2006 - 07 AND 2007 - 08 , WHEREVER THEY OCCUR . 4 IN THE RESULT, THE MISCELLA NEOUS PETITIONS FILED BY THE REVENUE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF DEC 2013. SD/ - SD/ - (N.R.S. GANESAN) ( B.R. BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 20 TH DEC 2013 RAJ* COPY TO: 1. APPELLANT THE ASST COMMISSIONER OF INCOME TAX, CIRCLE 1, PALAKKAD 2. RESPONDENT SHRI K P UMMER, PROF: STAR REROLLING MILL, KALLADIPATTA, PATTAMBI 3. CIT(A) 4. CIT , KOCHI 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN