DCIT, Trichur V. Smt. N.V.Ayishakutty, Palakkad

MA 89/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2776 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-01-2015
• Assessment Year: misc
• Appeal Filed On: 15-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JOHN

Judgement Text

1 MA NO. 89/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A NO. 89/COCH/2014 (ARISING OUT OF ITA NO.143/COCH/2005) (BLOCK PERIOD 01/04/1996 TO 28/08/2002) DY.CIT, CENT.CIR.1 VS SMT. N.V. AYISHA KUTTY TRICHUR MANNARKKAD, PALAKKAD PAN : ADFPN8993F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.K. JOHN RESPONDENT BY : NONE DATE OF HEARING : 09-01-2015 DATE OF PRONOUNCEMENT : 06-02-2015 O R D E R PER N.R.S. GANESAN (JM) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS PE TITION STATING THAT GROUND NO.4 PERTAINING TO ADDITION OF RS. 3,10,000 RAISED IN THE GROUND OF APPEAL IS NOT DISPOSED OF. 2. NOTICE OF HEARING ON THE MISCELLANEOUS PETITION WAS SERVED ON THE ASSESSEE THROUGH THE ASSESSING OFFICER. THE DEPART MENT HAS FILED THE ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON TH E ASSESSEE. IN SPITE OF RECEIPT OF NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, 2 MA NO. 89/COCH/2014 WE HEARD THE LD.DR AND PROCEEDED TO DISPOSE OF THE MISCELLANEOUS PETITION ON MERIT. 3. WE HEARD SHRI K.K. JOHN, THE LD.DR. ADMITTEDLY, THE GROUND RELATING TO ADDITION OF RS.3,10,000 ON ACCOUNT OF INFLATED A GRICULTURAL INCOME WHICH WAS RAISED AS GROUND NO.4 IN THE GROUNDS OF APPEAL WAS NOT DISPOSED OF. THE NON DISPOSAL OF GROUNDS OF APPEAL IS AN ERROR W ITHIN THE MEANING OF SECTION 254(2) OF THE ACT. THEREFORE, THE SAME HAS TO BE RECTIFIED. ACCORDINGLY, THE APPEAL OF THE REVENUE IN IT(SS) A NO.143/COCH/2005 IS REOPENED AND RESTORED ON THE FILE ONLY FOR THE PURP OSE OF DISPOSING OF GROUND NO.4 PERTAINING TO ADDITION OF RS.3,10,000 O N ACCOUNT OF INFLATED AGRICULTURAL INCOME. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR DISPOSAL OF THE ABOVE SAID GROUND ON 16-02-2015 AND ISSUE NOTICE TO BOTH PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH FEBRUARY, 2015. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH FEBRUARY, 2015 PK/- 3 MA NO. 89/COCH/2014 COPY TO: 1. DY.CIT, CENT.CIR.1, TRICHUR 2. SMT. N.V. AYISHA KUTTY, MANNARKKAD, PALAKKAD 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH