Smt.Jayashree Gopakumar, Trivandrum V. ITO, Trivandrum

MA 80/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9681 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 04-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: T M SREEDHARANSR
• Section: 54F

Judgement Text

1 M.A. NO.80/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.A. NO.80/COCH/2012 (ARISING OUT OF I.T.A NO. 505/COCH/2009) (ASSESSMENT YEAR 2005-06) SMT. JAYASREE GOPAKUMAR VS ITO, WD.1(4) SARANYA, SASTHAMANGALAM THIRUVANANTHAPURAM THIRUVANANTHAPURAM PAN : ADEPG6061A (APPLICANT) (RESPONDENT) APPLICANT BY :SHRI T.M. SREEDHARAN, SR COUNSEL RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 07-12-2012 DATE OF PRONOUNCEMENT : 07-12-2012 2 M.A. NO.80/COCH/2012 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE MISCELLANEOUS APPLICAT ION ON THE GROUND THAT GROUNDS NO.2 & 4 RAISED BY THE APPLICAN T IN THE APPEAL IN ITA NO.505/COCH/2009 WAS NOT DISPOSED OF IN THE ORDER P ASSED ON 09-05-2012. 2. SHRI T.M. SREEDHARAN, THE LD.SENIOR COUNSEL SUBM ITTED THAT THE TAXPAYER HAS RAISED GROUNDS RELATING TO EXEMPTIONS U/S 54EC & 54F AS GROUNDS NO.2 AND 4 BEFORE THIS TRIBUNAL. HOWEVER, WHILE DISPOSING OF THE APPEAL BY AN ORDER DATED 09-05-2012, THIS TRIBUNAL HAS NOT DISPOSED OF GROUNDS 2 & 4. THEREFORE, IT IS AN ERROR ON THE FA CE OF THE ORDER OF THE TRIBUNAL DATED 09-05-2012 WITHIN THE MEANING OF SEC TION 254(2) OF THE ACT. WE HEARD SMT. S VIJAYAPRABHA, THE LD.DR ALSO. 3. ADMITTEDLY, THE TAXPAYER HAS RAISED GROUNDS RELA TING TO EXEMPTIONS U/S 54EC & 54F AS GROUNDS NOS.2 & 4 IN THE APPEAL. THESE GROUNDS WERE NOT DISPOSED OF BY THIS TRIBUNAL WHILE PASSING THE ORDER DATED 09-05-2012. THERE IS ALSO NO DISCUSSION IN THE ORDER OF THIS TR IBUNAL. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT NON DISP OSAL OF THE SPECIFIC GROUNDS RAISED BY THE TAXPAYER IS AN ERROR WITHIN T HE MEANING OF SECTION 254(2) OF THE ACT. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT 3 M.A. NO.80/COCH/2012 THESE GROUNDS HAVE TO BE DISPOSED OF. ACCORDINGLY THE APPEAL OF THE TAXPAYER IN I.T.A. NO.505/COCH/2009 IS REOPENED ONL Y FOR DISPOSAL OF GROUNDS 2 & 4 ALONE. 4. TO FACILITATE TO DISPOSE OF GROUNDS NO. 2 & 4 IN ITA NO.505/COCH/2009, THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 10-01- 2013. SINCE THE DATE OF HEARING HAS BEEN PRONOUNCE D IN THE OPEN COURT AND BOTH THE PARTIES HAVE TAKEN NOTE OF THE DATE OF HEARING, THERE IS NO NEED FOR THE REGISTRY TO ISSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS N OTICE FOR THE HEARING ON 10-01-2013. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE TAXPAYER STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 07 TH DECEMBER, 2012 PK/- 4 M.A. NO.80/COCH/2012 COPY TO: THE APPLICANT THE RESPONDENT THE COMMISSIONER OF INCOME-TAX THE COMMISSIONER OF INCOME-TAX(A) THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH