Mohan Paul for and on behalf of lateK.D.Kujippalu, Trichur V. ACWT, Thrissur

MA 27/COCH/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5979 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 14-01-2011
• Assessment Year: misc
• Appeal Filed On: 19-04-2010
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN. BEFORE SHRI N. VIJAYAKUMARAN & SHRI SANJAAY ARORA M.P.NO.27/COCH/20 10 (ARISING OUT OF WTA NO.40/COCH/2004) ASST. YEAR : 1989 - 90 MOHAN PAUL, FOR & ON BEHALF OF LATE K.D.KUNJIPALU, JOSE THEATRE, THRISSUR. PA NO.AESPK 6243B VS. THE ASSIST. COMMISSIONER OF WEALTH-TAX, CIRCLE-1, THRISSUR. (PETITIONER) (RESPONDENT) APPELLANT BY SRI JOSE POTTOKKARAN, CA RESPONDENT BY SHRI T.J.VINCENT, JR.D.R. O R D E R PER N.VIJAYAKUMARAN, J.M: THROUGH THIS PETITION, THE ASSESSEE POINTS OUT THA T A MISTAKE HAS BEEN CREPT IN THE ORDER OF THE TRIBUNAL DATED 23-9-2009 WHILE DISPOSING OF MP NOS.97 TO 101/COCH/ 2009 (ARISING OUT OF WTA NOS.38 TO 41/COCH/2004 & 11/COCH/2008), TO THE EFFECT THAT WHILE TYPING ASSE SSMENT YEARS INSTEAD OF ASSESSMENT YEAR 1989-90 IT HAS BEEN WRONGLY MENTIONED AS 1991-92. BY THE SAID ORDER, THE TRIBUNAL HAD RE-CALLED ITS ORDER 22-04-2009 AND ACC ORDINGLY MP NO.27/COCH/2010 2 THE APPEALS WERE HEARD AFRESH AND DISPOSED OF ON 13 -11- 2009, WHEREIN ALSO THE SAME MISTAKE HAS BEEN CREPT, I.E. INSTEAD OF 1989-90 IT HAS BEEN MENTIONED AS 1991-92. ON THIS BACK GROUND, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS TO SET RIGHT THE RECORDS. 2. WE HAVE HEARD THE LD. D.R. AND GONE THROUGH THE IMPUGNED ORDERS OF THE TRIBUNAL AND OTHER RELEVANT MATERIALS AND FIND THAT THE MISTAKE POINTED OUT BY THE LD. CO UNSEL FOR THE ASSESSEE IS CORRECT. THEREFORE, WE MODIFY THE CAUSE TITLE OF THE ORDER OF THE TRIBUNAL DATED 23-9-2009 AS UNDER: M. P.NOS.97 TO 101/COCH/2009 (ARISING OUT OF WTA NOS.38 TO 41/COCH/2004 & WTA NO.11/COCH/2008) ASST. YEARS: 1986 - 87,88 - 89,89 - 90,90 - 91 & 1987 - 88 SIMILARLY, WE MODIFY THE CAUSE TITLE OF THE ORDER OF THE TRIBUNAL DATED 13-11-2009 AS UNDER: WTA N OS.38 TO 41/COCH/2004 & NO.11/COCH/2008 ASST. YEARS: 1986 - 87,88 - 89,89 - 90,90 - 91 & 1987 - 88 TO THE ABOVE EXTENT, THE ORDERS OF THE TRIBUNAL DAT ED 23-09- 2009 AND 13-11-2009 ARE MODIFIED AND WILL FORM PART AND PARCEL OF THOSE ORDERS. MP NO.27/COCH/2010 3 2. IN THE RESULT, MISCELLANEOUS PETITION MOVED BY T HE ASSESSEE IS ALLOWED. SD/- SD/- (SANJAY ARORA) (N.VIJAYAK UMARAN) ACCOUNTANT MEMBER JUDICIAL ME MBER ERNAKULAM, DATED THE 19 TH JANUARY,2011. PM. COPY FORWARDED TO: 1. MOHAN PAUL, FOR & ON BEHALF OF LATE K.D.KUNJIPAL U, JOSE THEATRE, THRISSUR. 2. THE ACIT, CIRCLE-1,THRISSUR. 3. CIT., TRICHUR. 4. CIT(A)-V, KOCHI. 5. D.R.