M/s.Kitex Garments Ltd, Cochin V. ACIT, Cochin

MA 32/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1612 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: R KRISHNA IYER

Judgement Text

1 M.P. NO. 32/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.P.NO.32/COCH/2014 (ARISING OUT OF I.T.A NO.75/COCH/2012) (ASSESSMENT YEAR 2008-09) M/S KITEX GARMENTS LTD VS A.C.I.T., CIR.1(2) KISHAKKAMBALAM KOCHI PAN : AABCK0714F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R KRISHNA IYER RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 28-03-2014 DATE OF PRONOUNCEMENT : 28-03-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT GROUND NO.3 WITH REGARD TO DISALLOWANCE OF EXPENSES ON WATER TRANSPORTATION CHARGES WAS NOT DISPOSED OF. ACCORD ING TO THE LD.REPRESENTATIVE, THE REVENUE HAS RAISED THIS GROU ND SPECIFICALLY IN GROUND NO.3 OF GROUNDS OF APPEAL. THEREFORE, NON DISPOSAL OF SPECIFIC GROUND RAISED BY THE ASESSEE IS AN ERROR WITHIN THE MEANIN G OF SECTION 254(2) OF THE ACT. WE HEARD THE LD.DR ALSO. THE LD.DR VERY FAIRLY SUBMITTED THAT THE SPECIFIC GROUND RAISED BY THE REVENUE WITH REGARD T O DISALLOWANCE OF 2 M.P. NO. 32/COCH/2014 EXPENSES ON WATER TRANSPORTING CHARGES WAS NOT DISP OSED OF BY THIS TRIBUNAL. 3. HAVING HEARD THE LD.REPRESENTATIVE FOR THE ASSES SEE AND THE LD.DR WE FIND THAT THE REVENUE HAS SPECIFICALLY RAISED A GROUND IN GROUND NO.3 WITH REGARD TO DISALLOWANCE OF EXPENSES ON WATER TR ANSPORTING CHARGES. THE NON DISPOSAL OF THE SPECIFIC GROUND RAISED BY T HE REVENUE IN THE GROUND OF APPEAL IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE SPECIFIC GROUND RAISED IN GROUND NO.3 OF THE GROUNDS OF APPE AL WITH REGARD TO DISALLOWANCE OF EXPENSES ON WATER TRANSPORTING CHAR GES HAS TO BE DISPOSED OF. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS REOPENED ONLY FOR THE PURPOSE OF DISPOSING OF GROUND NO.3 RAISED BY THE REVENUE. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 23-04- 2014. WE MAY MAKE IT CLEAR THAT THE APPEAL IS POST ED FOR HEARING ONLY FOR THE PURPOSE OF DISPOSING OF THE SPECIFIC GROUND RAI SED BY THE REVENUE, I.E. GROUND NO.3. IN RESPECT OF OTHER GROUNDS RAISED IN THE APPEAL, THE ORDER OF THIS TRIBUNAL DATED 31-12-2013 STANDS AS IT IS. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. 3 M.P. NO. 32/COCH/2014 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH MARCH, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 28 TH MARCH, 2014 PK/- COPY TO: 1. KITEX GARMENTS LTD, KITEX HOUSE, P.B.NO.5,KIZHAK KAMBALAM, CHOORAKKODU, ERNAKULAM 683 562 2. THE A.C.I.T., CIR.1(2), KOCHI 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-II, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH