ITO, Tirur V. Sri.M.P.Kunhimohammed, Malappuram

MA 53/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0808 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 02-08-2013
• Assessment Year: misc
• Appeal Filed On: 16-04-2013
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: NONEWRITTEN SUBMISSION FILED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NO. 53/COCH/2013 (ARISING OUT OF I.T.(SS)A. NO.48/COCH/2008) BLOCK A.Y. : 1997-98 TO 2003-04 I.T.O., WARD-1, TIRUR. VS. SHRI M.P. KUNHIMOHAMMED, MANGALAM TRADERS & DOORS, VYLATHUR ROAD, TIRUR, MALAPPURAM. [PAN; AHAPK 1076C] (REVENUE-APPELLANT) (ASSESSEE- RESPONDENT) REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR ASSESSEE BY NONE-WRITTEN SUBMISSION FILED DATE OF HEARING 02/08/2013 DATE OF PRONOUNCEMENT 08/08/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER DATED 10- 08-2012 PASSED BY THE TRIBUNAL IN THE HANDS OF THE ASSESSEE CITED ABOVE IN IT(SS)A NOS 48/COCH/2008 & 7/COCH/2008 RELATING TO THE BLOC K PERIOD FROM 1.4.1996 TO 11.07.2002 SEEKING RECTIFICATION OF THE SAID ORDER ON THE FOLLOWING ISSUES:- (A) INVESTMENTS MADE IN BUILDINGS. (B) ACCEPTANCE OF TRADE CREDITORS. 2. THE LD D.R SUBMITTED THAT THE TRIBUNAL HAS CONFI RMED THE DECISION RENDERED BY THE LD CIT(A) WITHOUT GIVING ANY REASON AND HENCE T HE ORDER PASSED BY THE TRIBUNAL ON THE ABOVE SAID ISSUES REQUIRES RECTIFICATION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE LD COUNSEL OF THE ASSESSEE HAS FURNISHED WRITTEN SUBMISSIONS, WHEREIN IT IS STATED THAT THE TRIBUNAL HAS M.P. NO. 53/COCH/2013 2 PASSED A REASONED ORDER AND ACCORDINGLY CONTENDED T HAT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE DESERVES TO BE REJECTED. 4. WE HAVE HEARD THE LD D.R, CONSIDERED THE WRI TTEN SUBMISSIONS FILED BY THE ASSESSEE AND ALSO GONE THROUGH THE IMPUGNED ORDER P ASSED BY THE TRIBUNAL. ACCORDING TO LD D.R, THE TRIBUNAL HAS CONFIRMED THE DECISION RENDERED BY LD CIT(A) ON THE ISSUES CITED ABOVE, WITHOUT GIVING ANY REASONS. ON A PERU SAL OF THE ORDER PASSED BY TRIBUNAL, WE FIND THAT THE SAID CONTENTION DOES NOT APPEAR TO BE TRUE. WE FIND THAT THE TRIBUNAL HAS GIVEN SPECIFIC REASONS FOR UPHOLDING THE VIEW T AKEN BY THE LD CIT(A) ON THE ABOVE SAID ISSUES. HENCE, WE ARE UNABLE TO UNDERSTAND AS TO HOW THE LD D.R IS RAISING SUCH TYPE OF CONTENTIONS. 5. EVEN FOR A MOMENT, IF IT IS ASSUMED THAT THE TRIB UNAL HAS AFFIRMED THE VIEW OF LD CIT(A) WITHOUT GIVING ANY REASON, NATURAL COROLLARY IS THAT THE TRIBUNAL HAS AFFIRMED THE REASONING GIVEN BY LD CIT(A) AND IN THAT CASE, THE ORDER OF THE TRIBUNAL HAS TO BE READ ALONG WITH THE REASONING GIVEN IN THE ORDER PASSED BY LD CIT(A). HENCE, IT MAY NOT BE LEGALLY CORRECT ON THE PART OF LD D.R TO RAISE SUCH TYPE OF CONTENTIONS BEFORE THE TRIBUNAL. IF, HOWEVER, THE TRIBUNAL HAS REVERSED T HE ORDER PASSED BY LD CIT(A), THEN IT MAY BE CORRECT TO EXPECT THAT THE ORDER SHOULD CONT AIN THE REASONS SUPPORTING THE DECISION. EVEN, IN SUCH KIND OF SITUATION, THE PART Y WHO IS AGGRIEVED BY SUCH AN ORDER PASSED BY THE TRIBUNAL HAS TO FILE APPEAL BEFORE HO NBLE HIGH COURT SEEKING APPROPRIATE RELIEF. IN OUR VIEW, FILING OF MISCELLANEOUS APPLI CATION MAY NOT BE CORRECT LEGAL REMEDY IN SUCH KIND OF SITUATION, SINCE THE POWER VESTED I N TRIBUNAL U/S 254(2) IS RESTRICTED ONLY TO CORRECTION OF MISTAKES APPARENT FROM RECORD. 6. IN THE INSTANT CASE, THE LD D.R COULD NOT PO INT OUT ANY MISTAKE APPARENT FROM RECORD IN THE IMPUGNED ORDER PASSED BY THE TRIBUNA L AND ACCORDINGLY, WE REJECT THE PETITION FILED BY THE DEPARTMENT. M.P. NO. 53/COCH/2013 3 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 08-08-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 8TH AUGUST, 2013 GJ COPY TO: 1. SHRI M.P. KUNHIMOHAMMED, MANGALAM TRADERS & DOOR S, VYLATHUR ROAD, TIRUR, MALAPPURAM. 2. THE INCOME TAX OFFICER, WARD-1, TIRUR. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-I, KOCHI . 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN