The ACIT, Kottayam V. Sri.A.M.Fazil, Alappuzha

MA 57/COCH/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6184 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R KRISHNAN
• Assessee Lawyers: A DHANARAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM MA NO. 57 /COCH/201 7 (ARISING OUT OF IT (SS) A NO. 02 /COCH/2014) BLOCK PERIOD ENDING ON 1988 - 1989 TO 1997 - 1998 SHRI A.M.FAZIL DARUSALAM, SEA VIEW WARD ALLAPPEY PAN : AEAPM5689R . VS. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1 KOTTAYAM. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. R.KRISHNAN RESPONDENT BY : SRI. A.DHANARAJ, SR.DR DATE OF HEARING : 16.02.2018 DATE OF PRONOUNCEMENT : 16 . 02.2018. O R D E R PER GEORGE GEORGE K, JM THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAS BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECALLING OF THE ORDER OF THE TRIBUNAL DATED 18 TH MAY, 2017 , PASSED IN IT (SS) A NO. 02 / COCH /20 14 FOR THE BLOCK PERIOD 1988 - 1989 TO 1997 - 1998. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT GROUND NO. 3 RAISED BY THE ASSESSEE IN ITS APPEAL IN IT(SS)A NO.02/COCH/2014, REMAINED TO BE DISPOSED , WHICH READS AS FOLLOW: - THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE APPRECIATED THAT THIS IS A CASE OF LEVY OF PENALTY FOR THE SECOND TIME, WHICH IS WITHOUT PROPER INITIATION AND BARRED BY LIMITATION AND IS THEREFORE, ABINITIO - VOID M A NO. 57 / COCH /201 7 SHRI A.M.FAZIL . 2 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT MATERIAL ON RECORD, WE FIND THAT THE TRIBUNAL WHILE PASSING THE ORDER U/S 254(1), HAS NOT CONSIDERED THE ABOVE GROUND FOR ADJUDICATION. THEREFORE, WE RECALL THE IMPUGNED ORDER TO THAT EXTENT OF ADJUDICATING GROUN D NO. 3 (SUPRA). THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 05.03.2018 . AN ANNOUNCEMENT TO THIS EFFECT WAS MADE ON THE CONCLUSION OF THE HEARING. THE ASSESSEE HAS WAIVED THE RIGHT TO SEPARATE NOTICE OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED, PRO TANTO. ORDER PRONOUNCED ON THIS 16 TH DAY OF FEBRUARY, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 16 TH FEBRUARY, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT(A) - V, KOCHI . 4. THE CIT, KOTTAYAM . 5. DR, ITAT, COCHIN 6. GUARD FILE.