VOC Port Trust, Tuticorin V. DCIT, Tuticorin

MA 25/CHNY/2014

• Counselvise Citation: [2014] 111 COUNSELVISE.COM (IT) 0507 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-03-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 03-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: N DEVANATHAN
• Keywords: Charitable institution
• Section: 143(3); 12AA; 147; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . . . , ! '#$ , % #$& #' BEFORE DR.O.K. NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NOS.22 TO 27/MDS/2014 (IN I.T.A.NOS.1474 TO 1479/MDS/2012) (ASSESSMENT YEARS:2003-04 TO 2005-06, 2005-06, 2006 -07 & 2007-08) VOC PORT TRUST [TUTICORIN PORT TRUST] HARBOUR ESTATE, TUTICORIN-628 004. VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, TUTICORIN. PAN:AAALT0206D (APPLICANT) (RESPONDENT) APPLICANT BY : MR. N.DEVANATHAN, ADVOCATE RESPONDENT BY : MR. N.MADHAVAN, JCIT / DATE OF HEARING : 14 TH MARCH, 2014 /DATE OF PRONOUNCEMENT : 18 TH MARCH, 2014 $( / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THE ASSESSEE FILED THESE MISCELLANEOUS PETITIONS STATING THAT THE TRIBUNAL OMITTED TO CONSIDER THE ISSUE ON STATUS OF THE ASSESSEE WHILE DISPOSING OFF THE APP EALS AND THUS THERE IS A MISTAKE APPARENT FROM RECORD. THE ASSESSEE PRAYS THAT FINDING MAY BE GIVEN BY THE TRIBUNAL IN REGARD TO ISSUE OF STATUS BY RECTIFYING THE MISTAKE. M.P.NO.22 TO 27/ MDS/2014 2 2. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE TRIBUN AL DISPOSED OFF THE APPEALS BY COMMON ORDER DATED 10.0 7.2013 IN ITA NOS. 1061 TO 1063 & C.O.NOS.126 TO 128/MDS/2 012 AND ITA NOS. 1474 TO 1479/MDS/2012 DATED 10 TH JULY, 2013 FOR THE ASSESSMENT YEARS 2003-04 TO 2007-08. HE SUB MITS THAT THE TRIBUNAL DISPOSED OFF THESE APPEALS AS INF RUCTUOUS IN VIEW OF THE ORDER PASSED BY THE COMMISSIONER OF INC OME TAX, MADURAI IN GRANTING REGISTRATION UNDER SECTION 12AA OF THE ACT. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE TRI BUNAL SHOULD HAVE DECIDED THE STATUS AS TO WHETHER IT IS A LOCAL AUTHORITY OR DOMESTIC COMPANY AND SINCE THE TRIBUNA L DISPOSED OFF THE APPEALS AS INFRUCTUOUS WITHOUT DE CIDING THE STATUS, THERE IS A MISTAKE APPARENT FROM RECORD IN THE ORDER PASSED BY THE TRIBUNAL. 3. DEPARTMENTAL REPRESENTATIVE SUBMITS THAT THERE I S NO APPARENT MISTAKE CREPT IN THE ORDER PASSED BY THE TRIBUNAL AS THE TRIBUNAL RIGHTLY HELD THAT APPEALS HAVE BECO ME INFRUCTUOUS IN VIEW OF THE ORDER OF COMMISSIONER GR ANTING M.P.NO.22 TO 27/ MDS/2014 3 REGISTRATION UNDER SECTION 12AA OF THE ACT TO THE ASSESSEE TREATING IT AS A CHARITABLE INSTITUTION. 4. HEARD BOTH SIDES. PERUSED THE PETITIONS FILED BY THE ASSESSEE AND THE IMPUGNED ORDER PASSED BY THE TRIBU NAL. WE FIND THAT ASSESSEE HAS NOT POINTED OUT ANY MIS TAKE APPARENT ON RECORD IN THE IMPUGNED ORDER PASSED BY THE TRIBUNAL. AT THE TIME OF HEARING OF APPEALS, COUNSE L SUBMITTED THAT APPEALS HAVE BECOME INFRUCTUOUS IN VIEW OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX GRANTING REGISTRATION UNDER SECTION 12AA OF THE ACT TO THE A SSESSEE AS A CHARITABLE INSTITUTION. THIS WAS ALSO THE VIEW OF THE REVENUE AND THEREFORE THE TRIBUNAL DISMISSED ALL THE APPEAL S AS WELL AS CROSS OBJECTIONS FILED BY THE REVENUE AND ASSESS EE AS INFRUCTUOUS. THE TRIBUNAL HAS TAKEN NOTE OF THE FAC T THAT ASSESSING OFFICER HAD PASSED CONSEQUENTIAL ORDERS M ODIFYING THE ASSESSMENTS MADE FOR ALL THESE ASSESSMENT YEARS UNDER SECTION 143(3) / 143(3) READ WITH SECTION 147 GRANT ING EXEMPTION UNDER SECTION 11 OF THE ACT BY GIVING EFF ECT TO THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX UNDE R M.P.NO.22 TO 27/ MDS/2014 4 SECTION 12AA OF THE ACT. THE ASSESSEE IN ITS MISCEL LANEOUS PETITIONS EXCEPT STATING THAT THE TRIBUNAL HAS NOT CONSIDERED THE ISSUE REGARDING STATUS OF THE PETITIONER DID NO T POINT OUT ANY SPECIFIC ERROR APPARENT ON RECORD IN PASSING TH E IMPUGNED ORDER. SINCE THE TRIBUNAL HAS DISPOSED OFF ALL THE APPEALS AS INFRUCTUOUS, THE QUESTION OF DECIDING STATUS OF THE ASSESSEE BY MODIFYING THE ORDER OF THE TRIBUNAL DOES NOT ARI SE. THERE IS NO SUBSTANCE IN THE PETITIONS FILED BY THE ASSES SEE. 5. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS F ILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY , THE 18 TH DAY OF MARCH, 2014 AT CHENNAI. SD/- SD/- ( DR. O.K.NARAYANAN ) (CHALLA NAGENDRA PRASAD) VICE-PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 18 TH MARCH, 2014. SOMU COPY TO: (1) APPLICANT (4) CIT(A) (2) RESPONDENT (5) D.R (3) CIT (6) G.F.