ITO, Kannur V. Smt C.K.Ashalatha, Kannur

MA 149/COCH/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7698 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-03-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 12-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT
• Assessee Lawyers: DALE P KURIEN
• Keywords: Question of law

Judgement Text

1 ITA NO. 397, 398, 399, 400/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) M.A. NOS 147, 148, 149 & 150/COCH/2009 (ARISING OUT OF ITA NOS 826 TO 829/COCH/2007) (ASSESSMENT YEARS 2000-01, 2001-02, 2002-03 & 2003-04) THE ITO, WD.2(1) VS SMT. C.K. ASHALATA KANNUR PARTNER, VICHITHRA COMMERCIAL COMPLEX-A, KANNUR PAN : ABMPA5951H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T.J. VINCENT RESPONDENT BY : SHRI DALE P KURIEN DATE OF HEARING : 07-03-2012 DATE OF PRONOUNCEMENT : 09-03-2012 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR MISCELLANEOUS APPLICATIONS OF THE REV ENUE ARE FILED FOR RECALLING OF THE ORDER OF THIS TRIBUNAL DATED 18 TH MARCH, 2009. 2. WE HEARD SHRI T.J. VINCENT, THE LD.DR. THE LD.D R SUBMITTED THAT SINCE THERE IS A QUESTION OF LAW INVOLVED IN THESE APPEAL S, THE APPEALS OUGHT NOT HAVE BEEN DISMISSED. 2 ITA NO. 397, 398, 399, 400/COCH/2010 3. ON THE CONTRARY, SHRI DALE P KURIEN, THE LD.COUNS EL FOR THE ASSESSEE SUBMITTED THAT THERE IS NO QUESTION OF LAW ARISES F OR CONSIDERATION. THEREFORE, THE TRIBUNAL HAS RIGHTLY DISMISSED THE DEPARTMENTAL APPEALS ON THE GROUND OF MONETARY LIMIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. NO DOUBT, THE CB DT INSTRUCTED ALL ITS SUBORDINATE OFFICERS NOT TO FILE APPEAL BEFORE THIS TRIBUNAL WHEREVER THE MONETARY LIMIT IS BELOW RS.2 LAKHS. HOWEVER, IN THI S CASE, BOTH THE REVENUE AND THE ASSESSEE HAS FILED APPEALS AGAINST THE VERY SAM E ORDER OF THE COMMISSIONER OF INCOME-TAX(A). THIS TRIBUNAL, DISMISSED THE APPE ALS OF THE REVENUE AS NOT MAINTAINABLE ON THE GROUND THAT THEY WERE BELOW THE MONETARY LIMIT FIXED BY THE CBDT. HOWEVER, ON THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE, THE ASSESSEES APPEALS WERE RESTORED ON FILE. IT IS A WELL SETTLED PRINCIPLES OF LAW THAT WHEN THE ASSESSEE AS WELL AS THE REVENUE ARE IN APP EALS AGAINST THE VERY SAME ORDER OF THE COMMISSIONER OF INCOME-TAX(A) IT IS TO BE HEARD TOGETHER IN ORDER TO AVOID CONFLICTING AND MULTIPLICITY OF PROCEEDINGS. ADMITTEDLY, THE ASSESSEES APPEALS WERE RESTORED ON FILE. THEREFORE, THE REVE NUES APPEALS ALSO HAVE TO BE HEARD ALONG WITH THE ASSESSEES APPEALS IN ORDER TO AVOID CONFLICTING JUDICIAL OPINION. FURTHERMORE, THE ISSUE ARISES FOR CONSIDE RATION IN ASSESSEES APPEALS IS INTER-CONNECTED WITH THE ISSUES RAISED IN THE DEPART MENTAL APPEALS. THEREFORE, THE DECISION THAT MAY BE TAKEN BY THE TRIBUNAL IN TH E ASSESSEES APPEALS MAY HAVE A BEARING ON THE DEPARTMENTAL APPEALS ALSO. A S SUCH, UNLESS THE DEPARTMENTAL APPEALS ARE RESTORED ON FILE THE ASSES SEES APPEALS CANNOT BE DISPOSED OF EFFECTIVELY. THEREFORE, FOR EFFECTIVE ADJUDICATION OF THE GROUNDS RAISED BY THE ASSESSEE IN ASSESSEES APPEALS, THIS TRIBUNAL IS OF THE OPINION THAT THE ASSESSEES APPEALS AS WELL AS THE DEPARTMENTAL APPEALS HAVE TO BE HEARD 3 ITA NO. 397, 398, 399, 400/COCH/2010 TOGETHER. IN VIEW OF THE ABOVE, THE ORDER OF THIS TRIBUNAL DATED 18-03-2009 IN ALL THE DEPARTMENTAL APPEALS IS HEREBY RECALLED. ALL T HE DEPARTMENTAL APPEALS STAND RESTORED IN THE FILE OF THE TRIBUNAL. AS PRONOUNCED IN THE OPEN COURT, THE REGISTRY IS DIRECTED TO POST ALL THE APPEALS OF THE REVENUE AS WELL AS OF THE ASSESSEE FOR FINAL DISPOSAL ON 09-04-2012. SINCE THE DATE OF HEAR ING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING DATED 09-04- 2012. 5. IN THE RESULT, ALL MISCELLANEOUS PETITIONS ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 09 TH MARCH, 2012 PK/- COPY TO: 1. ITO, WD.2(1), KANNUR 2. SMT. ASHALATHA, PARTNER, VICHITHRA COMMERCIAL COMPL EX-A, KANNUR 3. THE COMMISSIONER OF INCOME-TAX(A)-III, KOCHI 4. THE COMMISSIONER OF INCOME-TAX, KANNUR 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH