Pattukottai Agricultural Producers Co-Op Marketing Society Limited, Pattukkottai V. ACIT, Thanjavur

MA 234/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4713 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 10-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: S SENTHIL KUMAR
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NOS.234 & 235/CHNY/2018 (IN I.T.A. NOS.850 & 853/CHNY/2015) & '& / ASSESSMENT YEARS : 2007-08 & 2010-11 M/S PATTUKOTTAI AGRICULTURAL PRODUCERS CO-OP. MARKETING SOCIETY LIMITED, MUTHUPETTAI ROAD, PATTUKOTTAI -641 601. PAN : AAAAP 3186 F V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, INCOME TAX OFFICE, THANJAVUR 631 006. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI S. SENTHIL KUMAR, ADVOC ATE )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 22.03.2019 2!' . 1# / DATE OF PRONOUNCEMENT : 22.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS ON THE GROUND THAT CERTAIN GROUNDS RAISED BY THE AS SESSEE WERE NOT DISPOSED OF FOR THE ASSESSMENT YEARS 2007-08 AND 20 11-12. 2 M.P. NOS.234 & 235/CHNY/18 2. SHRI S. SENTHIL KUMAR, THE LD.COUNSEL FOR THE AS SESSEE, SUBMITTED THAT FOR THE ASSESSMENT YEAR 2007-08, THE ASSESSEE HAS RAISED A SPECIFIC GROUND WITH REGARD TO REOPENING O F ASSESSMENT AS GROUND NO.3. ACCORDING TO THE LD. COUNSEL, INADVER TENTLY, THIS GROUND WAS NOT ADJUDICATED BY THIS TRIBUNAL. SIMIL ARLY, ACCORDING TO THE LD. COUNSEL, FOR THE ASSESSMENT YEAR 2010-11, T HE GROUND RAISED BY THE ASSESSEE WITH REGARD TO DEDUCTION UND ER SECTION 80P(2)(D) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'TH E ACT') AND REDUCTION OF RELEASE OF RESERVE AS GROUND NOS.4,5 & 6 WERE NOT DISPOSED OF BY THIS TRIBUNAL. THEREFORE, ACCORDING TO THE LD. COUNSEL, THERE IS AN ERROR IN THE ORDER WHICH NEEDS TO BE RECTIFIED. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. ADMITTEDLY, THE GROUND RAISED BY THE ASSESSEE AS GROUND NO.3 FOR THE ASSESSMENT YEAR 2007-08 AND GROUND NOS.4, 5 & 6 FOR THE ASSESSMENT YEAR 2010-11 WERE N OT DISPOSED OF. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT NON -DISPOSAL OF THE GROUNDS OF APPEAL SPECIFICALLY RAISED BY THE ASSESS EE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. T HEREFORE, THE SAME NEEDS TO BE DISPOSED OF. ACCORDINGLY, THE APP EALS OF THE ASSESSEE FOR ASSESSMENT YEARS 2007-08 AND 2010-11 I N I.T.A. NOS.850 & 853/CHNY/2015 RESPECTIVELY ARE REOPENED O NLY FOR THE 3 M.P. NOS.234 & 235/CHNY/18 PURPOSE OF DISPOSAL OF THE ABOVE GROUNDS. THE REGI STRY IS DIRECTED TO POST BOTH THE APPEALS FOR DISPOSAL OF THE ABOVE GROUNDS ON 28.05.2019. SINCE THE DATE OF HEARING WAS ANNOUNCE D IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 28.05.2019. 4. IT IS MADE CLEAR THAT THE OTHER PART OF THE ORDE R SHALL REMAIN AS SUCH. 5. WITH THE ABOVE OBSERVATION, BOTH THE MISCELLANEO US PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 22 ND MARCH, 2019 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 22 ND MARCH, 2019. KRI. 4 M.P. NOS.234 & 235/CHNY/18 . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.