Sri.M.A.Azeez, Palakkad V. DCIT, Thrissur

MA 137/COCH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2015 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: DIVYA RAVEENDRAN

Judgement Text

1 M.P.NO 137/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.P. NO 137/COCH/2014 (ARISING OUT OF I.T.A NO. 243/COCH/2012) (ASSESSMENT YEAR 2009-10) SHRI M.A. AZEEZ VS DCIT, CENT.CIR MAHALI HOUSE TRICHUR MUTTIKULANGARA PUTHUPARIYARAM, PALAKKAD 678 594 PAN : AGEPA8815H (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. DIVYA RAVEENDRAN RESPONDENT BY : SHRI K.K. JOHN, SR DR DATE OF HEARING : 27-06-2014 DATE OF PRONOUNCEMENT : 04-07-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. 2. SMT. DIVYA RAVINDRAN, THE LD.COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THIS TRIBUNAL PROCEEDED ON THE ASSUMPTION THAT THE ASSESSEE AND SHRI S BABU WERE EXAMINED AND THEY CONFIRMED THE TRANSAC TION BEFORE THE ASSESSING OFFICER. ACCORDING TO THE LD.COUNSEL, NE ITHER THE ASSESSEE NOR 2 M.P.NO 137/COCH/2013 SHRI S BABU WERE EXAMINED BY THE ASSESSING OFFICER. THEREFORE, THERE IS A FACTUAL ERROR CREPT IN THE ORDER OF THIS TRIBUNAL. 3. ON THE CONTRARY, SHRI K.K. JOHN, THE LD.DR SUBMI TTED THAT IT IS NOT CORRECT TO SAY THAT THE ASSESSEE AND SHRI S BABU WE RE NOT EXAMINED BY THE ASSESSING OFFICER AS THE ASSESSEE HIMSELF HAS F ILED THE COPIES OF THE STATEMENTS RECORDED IN THE PAPER BOOK. HAVING FILE D THE COPIES OF THE STATEMENTS RECORDED FROM ASSESSEE AND SHRI S BABU I T CANNOT BE CORRECT TO CONTEND BEFORE THIS TRIBUNAL THAT THE ASSESSEE A ND SHRI S BABU WERE NOT EXAMINED AND THIS TRIBUNAL HAD PROCEEDED ON WRO NG ASSUMPTION OF FACTS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTED LY, THE ASSESSEE HAS FILED THE COPIES OF THE STATEMENT RECORDED BY THE A SSESSING OFFICER FROM THE ASSESSEE AND SHRI S BABU WHICH ARE AVAILABLE IN THE PAPER BOOK FILED BY THE ASSESSEE. THEREFORE, THE ASSESSEE NOW CANNOT C ONTEND THAT THE ASSESSEE AND SHRI S BABU WERE NOT EXAMINED BY THE A SSESSING OFFICER. AFTER TAKING INTO CONSIDERATION OF THE STATEMENTS R ECORDED FROM THEM, THIS TRIBUNAL CAME TO THE CONCLUSION THAT THE ADDITION M ADE BY THE ASSESSING OFFICER WAS ESTABLISHED BY EXAMINING THE ASSESSEE A ND SHRI S BABU. IN VIEW OF THE ABOVE FACTUAL SITUATION, IT MAY NOT BE RIGHT TO CONTEND THAT SHRI 3 M.P.NO 137/COCH/2013 S BABU AND THE ASSESSEE WERE NOT EXAMINED. THIS TR IBUNAL DO NOT FIND ANY ERROR, MUCH LESS, A PRIMA FACIE ERROR IN THE OR DER OF THIS TRIBUNAL. ACCORDINGLY, THE MISCELLANEOUS PETITION IS DISMISSE D AS DEVOID OF MERIT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 04 TH JULY, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 04 TH JULY, 2014 PK/- COPY TO: 1. SHRI M.A. AZEEZ, MAHALI HOUSE, MUTTIKULANGARA, PUTHUPARIYARAM, PALAKKAD 678 594 2. THE DY.CIT, CENT.CIR, TRICHUR 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL-KERALA, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-I, SANJUAN TOW ERS, 2 ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI 682 018 5. DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH