Sri N.S.Sudhi, Cochin V. DCIt, Ernakulam

MA 30/COCH/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3725 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-05-2010
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT
• Assessee Lawyers: JOSEPH MATHEW
• Keywords: Block assessment
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE T RIBUNAL COCHIN BENCH, COC HIN BEFORE S/SHRI N.VIJAYAKUMARAN, JM AND SANJAY ARO RA, AM M.P. NO. 30/C OCH/ 2010 (ASG OUT OF IT(SS)A NO. 15 5/COCH/2005) BLOCK ASSESSMENT YEAR: 1990-91 TO 2000-01 AND BROKE N PERIOD UP TO 13.1.2001 SHRI N.S.SUDHI, NJATTUKANDATHIL, 37/1018, FATHIMA CHURCH ROAD, ELAMKULAM, KOCHI-20 [PAN: AJNPS 1701J] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3), ERNAKULAM (ASSESSEE-APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI JOSEPH MATHEW, CA REVENUE BY SHRI T.J.VINCENT, DR O R D E R PER SANJAY ARORA, AM: THIS MISCELLANEOUS PETITION BY THE ASSESSEE IS AR ISING OUT OF THE ORDER BY THE TRIBUNAL DATED 19.1.2010, DISPOSING OF THE CROSS-AP PEALS BY THE ASSESSEE AND THE REVENUE IN ITS CASE, FILED IN PURSUANCE TO THE ASSESSMENT F OR THE BLOCK PERIOD ENDING 13.1.2000 VIDE ASSESSMENT ORDER DATED 19.1.2010 U/S. 158BC R/ W S. 143(3) OF THE INCOME-TAX ACT, 1961 (`THE ACT HEREINAFTER). 2.1 VIDE ITS PRESENT PETITION, MADE WITH REFERENCE TO ITS APPEAL (IT(SS)A NO. 155/COCH/2005), THE ASSESSEE CONTENDS THAT THERE HA S BEEN A MISTAKE IN THE IMPUGNED ORDER IN-AS-MUCH AS THE TRIBUNAL HAS OMITTED TO DIS POSE OF THE SECOND GROUND OF APPEAL AS RAISED PER ITS GROUNDS OF APPEAL. THE LD. AR, D URING THE COURSE OF HEARING, TOOK US THROUGH THE IMPUGNED ORDER TO EXHIBIT THIS ASSERTIO N BY THE ASSESSEE. 2.2 THE LD. DR, ON THE OTHER HAND, WOULD CONTEND TH AT EVEN AS THERE IS NO SPECIFIC REFERENCE IN THE ORDER TO THE SAID GROUND, THE TRIB UNAL HAS ADJUDICATED THE ISSUE WHILE DISPOSING THE OTHER GROUNDS. M.P. NO. 30/COCH./2010 2 3. WE HAVE HEARD THE PARTIES, AND PERUSED THE MATER IAL ON RECORD. IT STANDS VERIFIED AS A MATTER OF FACT FROM THE ORDER THAT THERE HAS BEEN AN OMISSION BY THE TRIBUNAL IN ADJUDICATING THE ASSESSEES SECOND GROUND RAISED BE FORE IT, WHICH READS AS UNDER:- 2. THE CIT (APPEALS) WENT WRONG IN TREATING THE INCOME OF 2000-01 AS UNDISCLOSED INCOME AS THE DUE DATE FOR FILING THE RETURN HAD NOT EXPIRED ON THE DATE OF SEARCH. AS SUCH, TO THAT EXTENT, THE IMPUGNED ORDER BEARS A MISTAKE APPARENT FROM RECORD, RECTIFIABLE U/S. 254(2) OF THE ACT. IT NEEDS TO BE APPRECIATED THAT THERE IS OR CAN BE NO DEEMED ADJUDICATION, AND THE TRIBUNAL HAS TO SPECIF ICALLY DECIDE EACH GROUND OF APPEAL RAISED BEFORE IT. 4. IN VIEW OF THE FOREGOING, WE, THEREFORE, DIR ECT THE RECALLING OF THE ASSESSEES APPEAL BEFORE THE TRIBUNAL TO THE LIMITED EXTENT OF DISPOS ING THE ASSESSEES STATED GROUND OF APPEAL. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES MISCELLANEOUS PETI TION IS ALLOWED. SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 14TH JULY, 2010 GJ COPY TO: 1. SHRI N.S.SUDHI, NJATTUKANDATHIL, FATHIMA CHURCH ROAD, ELAMKULAM, KOCHI-682020. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1( 3), ERNAKULAM. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R./I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR)