ACIT, Kollam V. Sri.O.Abraham, Kottarakkara

MA 23/COCH/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7709 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-02-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 01-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHA

Judgement Text

1 MA NOS. 23, 23, 25 & 26/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.A. NO.23-COCH-2011 ARISING OUT OF WTA NO.11/C/09 A.Y. 2002-03 M.A. NO.24-COCH-2011 ARISING OUT OF WTA NO.12/C/09 A.Y. 2003-04 M.A. NO.25-COCH-2011 ARISING OUT OF WTA NO.13/C/09 A.Y. 2004-05 M.A. NO.26-COCH-2011 ARISING OUT OF WTA NO.14/C/09 A.Y. 2005-06 ACWT, CIR.1 VS SHRI S JAMESON ABRAHAM, L/H OF LATE KOLLAM O ABRAHAM, EMMANUEL CASHEW INDUSTRIES, CHEPRA PO, KOTTARAKARA PAN : AAAPO8501E (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. VIJAYAPRABHA RESPONDENT BY : NONE DATE OF HEARING : 09-02-2012 DATE OF PRONOUNCEMENT : 09-02-2012 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR MISCELLANEOUS APPLICATIONS ARE FILED BY THE REVENUE. 2. THE ASSESSEE EXPIRED DURING THE PENDENCY OF THE PROCEEDINGS. THEREFORE, THE REVENUE HAS FILED APPLICATION TO BRING THE LEGAL HE IRS ON RECORD. ACCORDINGLY, THE LEGAL HEIR WAS BROUGHT ON RECORD AND NOTICE OF HEARING WA S SERVED ON THE LEGAL HEIR BY R.P.A.D.. THE REGISTRY HAS PLACED POST SERVICE ACK NOWLEDGEMENT ON RECORD AS A PROOF OF SERVICE OF NOTICE ON THE LEGAL HEIR. HOWEVER, NONE WAS PRESENT FOR THE ASSESSEE DURING THE COURSE OF HEARING OF THE MISCELLANEOUS APPLICAT IONS. THEREFORE, WE HEARD THE LD.DR AND PROCEEDED TO DISPOSE OF THE MISCELLANEOUS APPLI CATIONS ON MERIT. 2 MA NOS. 23, 23, 25 & 26/COCH/2011 3. SMT. VIJAYAPRABHA, THE LD.DR SUBMITTED THAT THIS TRIBUNAL, WHILE DISPOSING OF THE WEALTH-TAX APPEALS HAS PLACED RELIANCE IN ITS EARLI ER ORDER IN SHRI G OOMMEN VS A.C.I.T. HOWEVER, THE HIGH COURT REVERSED THE ORDER OF THE T RIBUNAL IN THE CASE OF COMMISSIONER OF INCOME-TAX VS SMT. K.R. USHASREE IN WTA NO.22 OF 2008 JUDGMENT DATED 24 TH JULY 2009. THEREFORE, THIS TRIBUNAL MAY NOT BE RIGHT IN PLACING RELIANCE ON ITS EARLIER DECISION WHICH WAS REVERSED BY THE HIGH COURT. THEREFORE, A CCORDING TO THE LD.DR, THE MATTER HAS TO BE DECIDED AS PER THE JUDGMENT OF THE HIGH C OURT IN THE CASE OF SMT. K.R. USHASREE (SUPRA) AND NOT ON THE BASIS OF THE ORDER OF THIS TRIBUNAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD.DR AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THIS TRIBUNAL HAD PROCEEDED TO DISPOSE OF THE APPEALS ON THE BASIS OF ITS EARLIER ORDER. THE LD.DR HAS N OW PLACED ON RECORD A COPY OF THE UNREPORTED JUDGMENT IN THE CASE OF SMT. K.R. USHASR EE (SUPRA) IN WHICH THE ORDER OF THIS TRIBUNAL WAS REVERSED BY THE HIGH COURT. THEREFORE , AS RIGHTLY SUBMITTED BY THE LD.DR, IT MAY NOT BE RIGHT IN PLACING RELIANCE ON THE EARLIER DECISION OF THIS TRIBUNAL IN DISPOSING OF THE APPEALS. THEREFORE, THE MATTER NEEDS TO BE RE- EXAMINED IN THE LIGHT OF THE JUDGMENT OF THE KERALA HIGH COURT IN THE CASE OF SM T. K.R. USHASREE (SUPRA). TO THAT EXTENT, THERE IS AN ERROR WITHIN THE MEANING OF SEC TION 254(2) OF THE INCOME-TAX ACT. ACCORDINGLY, THE ORDERS IN ALL THE FOUR APPEALS ARE HEREBY RECALLED. NOW ALL THE FOUR APPEALS ARE RESTORED ON FILE. THE REGISTRY IS DIRE CTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 02-04-2012. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF FEBRUARY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 09 TH FEBRUARY, 2012 PK/- 3 MA NOS. 23, 23, 25 & 26/COCH/2011 COPY TO: 1. A.C.W.T., CIR.1, KOLLAM 2. SHRI S JAMESON ABRAHAM, L/H OF LATE O ABRAHAM, EMMA NUEL CASHEW INDUSTRIES, CHEPRA PO, KOTTARAKARA 3. CWT(A)-I, TRIVANDRUM 4. CWT, TRIVANDRUM 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH