ACIT, Ernakulam V. Hotel Ashoka, Alappuzha

MA 138/COCH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1436 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR

Judgement Text

MP NOS. 138 & 139 /C OCH/ 2013 1 IN THE INCOME TAX APPELA TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM MISCELLANEOUS PETITION NOS.138 & 139/COCH/2013 ARISING OUT OF IT (SS) A NO S . 177 & 196/ COCH/ 2005 ( BLOCK PERIOD 1.4.1990 TO 6.5. 1999 ) THE ASS T COMMR OF INCOME TAX CIRCLE 1(2), ERNAKULAM VS HOTEL ASHOKA KAVALOOR ALLEPPEY ( APPELLANT) (RESPONDENT) PAN NO. ADFH5621H ASSESSEE BY SHRI MATHEW JOSEPH REVENUE BY SMT LATHA V KUMAR, JR DR DATE OF HEARING 17 TH JAN 2014 DATE OF PRONOUNCEMENT 17 T H JAN 2014 OR D ER PER N R S GANESAN, JM : THE REVENUE HAS FILED TH E PRESENT MISCELLANEOUS PETITION S ON THE GROUND THAT GROUNDS NO S .12 AND 13 RAISED BY THE REVENUE IN APPEAL IT(SS) A N 0 177/COCH/2005 WERE NOT DISPOSED OFF. IN RESPECT OF APPEAL IN IT (S S) A NO.196/COCH/2005, THE CASE OF THE REVENUE IS THAT THE GROUND NO S .8 & 9 WERE NOT DISPOSED OFF. 2 WE HAVE HEARD THE LD DR AND THE LD REPRESENTATIVE FOR THE ASSESSEE. ADMITTEDLY, GROUND NOS 12 AND 13 IN IT (SS)A NO. 177 /COCH/2005 AND GROUND NO S .8 & 9 IN IT (SS)A NO. 196 /COCH/2005 ARE NOT DISPOSED OFF. THE SPECI FI C GROUNDS RAISED BY THE REVENUE IN THE SE APPEALS OUGHT TO HAVE BEEN DISPOSED OFF. THE NON DISPOSE OF THE SPECIFIC GROUNDS RAISED BY THE REVENUE AMOUNTS TO AN ERROR WITHIN THE MEANING OF SEC. 254(2) OF THE AC T. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE SPECIF IC GROUNDS RAISED BY THE REVENUE NEEDS TO MP NOS. 138 & 139 /C OCH/ 2013 2 BE DISPOSED OFF . ACCORDINGLY BOTH THE APPEALS OF THE REVENUE IN IT(SS)A NO.177/COCH/2005 AND IT(SS)A NO. 196/COCH/2005 STA NDS RESTORED ON THE FILE OF THIS TRIBUNAL FOR THE PURPOSE OF DISPOS AL OF THE ISSUES RAISED BY THE REVENUE IN GROUNDS NO. 12 & 13 IN IT(SS)A NO.177/COCH/2005 AND GROUND NOS.8 & 9 IN IT(SS)A NO. 196/COCH/2005. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 10 TH FEB 2014 FOR DISPOSAL OF THE ABOVE SAID GROUNDS. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THERE IS NO NECESSITY TO ISSUE NOTICES OF HEARING TO THE PARTIES. IN OTHER WORDS , THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING. 6 WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE STAND ALLOWED ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 17 TH JAN 2014 . SD/ - SD/ - ( B.R. BASKAR AN ) ( N.R.S. GANESAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 17 TH J AN 201 4 RAJ* COPY TO: 1. APPELLANT THE ASST COMMR OF INCOME TAX CR 1(2), ERNAKULUM 2. RESPONDENT HOTEL ASHOKA, KAVALOOR, ALLEPPEY 3. CIT(A) 4. CIT , KOCHI 5. DR 6. GUARD FILE BY ORDER ASSIS TANT REGISTRAR ITAT, COCHIN