Sri.K.P.Ummer, Pattambi V. The DCIT, Thrissur

MA 23/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2016 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 8 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: 2007-2008
• Appeal Filed On: 26-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Keywords: Agreed addition

Judgement Text

1 MA NO.23/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NO 23/COCH/2014 (ARISING OUT OF I.T.A NO. 195/COCH/2011) (ASSESSMENT YEAR 2007-08) SHRI K.P. UMMER VS DY.CIT, CENT.CIR PROP M/S STAR RE-ROLLING MILL TRICHUR KALLADIPATTA, PATTAMBI PAN : AAFPU8060P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI DIVYA RAVINDRAN RESPONDENT BY : SMT. LATHA V KUMAR 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 FILED THE PRESENT MISCELLANEOUS PETIT ION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNA L DATED 30-11-2012. 2. SMT. DIVYA RAVINDRAN, THE LD.COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEE HAS TAKEN A SPECIFIC GROUND IN GR OUND NO.10 WITH REGARD TO ADDITION OF RS.35 LAKHS FROM SHRI SATTAR OF CHAV AKKAD. HOWEVER, THIS GROUND WAS NOT DISPOSED OF. NON DISPOSAL OF THE SP ECIFIC GROUND RAISED BY 2 MA NO.23/COCH/2014 THE ASSESSEE, ACCORDING TO THE LD.COUNSEL, IS AN ER ROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. 3. ON THE CONTRARY, SMT. LATHA V KUMAR, THE LD.DR S UBMITTED THAT NO DOUBT, THE ASSESSEE HAS TAKEN A SPECIFIC GROUND WIT H REGARD TO ADDITION OF RS.35 LAKHS. REFERRING TO THE COPY OF THE LETTER W RITTEN BY THE ASSESSEE ON 05-05-2014, THE LD.DR SUBMITTED THAT WITH REGARD TO ADDITION OF RS.35 LAKHS, THE ASSESSEE TAKEN THIS GROUND BEFORE THE CI T(A) ALSO. HOWEVER, THE ASSESSEE AGREED FOR ADDITION BEFORE THE CIT(A). SINCE THE ASSESSEE AGREED FOR ADDITION BEFORE THE CIT(A), THE SAME ISS UE CANNOT BE REAGITATED BEFORE THIS TRIBUNAL, THEREFORE, ACCORDING TO THE LD.DR, IT CANNOT BE SAID THAT THE GROUND RAISED BY THE ASSESSEE WAS NOT DISP OSED OF. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NO T IN DISPUTE THAT THE ASSESSEE RAISED THE VERY SAME ISSUE WITH REGARD TO ADDITION OF RS.35 LAKHS BEFORE THE CIT(A). IN THE PROCEEDINGS BEFORE THE C IT(A), THE ASSESSEE AGREED FOR ADDITION OF RS.35 LAKHS. ONCE THE ASSES SEE AGREED FOR ADDITION OF RS.35 LAKHS, THE SAME CANNOT BE REAGITATED BEFOR E THIS TRIBUNAL. THE ASSESSEE WITHOUT DISCLOSING THESE FACTS FILED THE P RESENT MISCELLANEOUS APPLICATION AS IF THIS TRIBUNAL DID NOT DISPOSE OF THE GROUND. THE GROUND RAISED BY THE ASSESSEE IN GROUND NO.10 WITH REGARD TO ADDITION OF RS.35 3 MA NO.23/COCH/2014 LAKHS CANNOT BE REAGITATED. THEREFORE, IT DEEMED T O BE REJECTED. EVEN THOUGH THIS GROUND HAS NOT BEEN SPECIFICALLY DISCUS SED IN THE ORDER OF THIS TRIBUNAL, THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT IN VIEW OF THE AGREED ADDITION MADE BY THE LOWER AUTHORITY, THIS G ROUND CANNOT BE REAGITATED. THEREFORE, THIS TRIBUNAL DO NOT FIND A NY ERROR, MUCH LESS, A PRIMA FACIE ERROR IN THE ORDER OF THIS TRIBUNAL. A CCORDINGLY, THE APPLICATION OF THE ASSESSEE IS DISMISSED AS DEVOID OF MERIT. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 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 K.P. UMMER, PROP. M/S STAR RE-ROLLING MILL, KALLADIPATTA, PATTAMBI 2. DCIT, CENT.CIR., TRICHUR 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH