Joy Alukkas Traders(india) P.Ltd, Ernakulam V. ACIT, Cochin

MA 92/COCH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1611 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 08-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: A S NARAYANAMURTHY

Judgement Text

1 M.P. NO.07/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 92/COCH/2013 (ARISING OUT OF I.T(TP)A NO.02/COCH/2012) (ASSESSMENT YEAR 2007-08) M/S JOY ALUKKAS TRADERS (INDIA) PVT LTD VS A.C.I.T ., CIR.1(2) PEEVEES TRITON, MARINE DRIVE KOCHI SHANMUGHAM ROAD, ERNAKULAM PAN : AABCJ1087G (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.S. NARAYANAMURTHY 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 FILED THE PRESENT MISCELLANEOUS PETIT ION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNA L. 2. WHEN THE PETITION WAS TAKEN UP FOR HEARING SHRI .A.S. NARAYANAMURTHY, THE LD.REPRESENTATIVE FOR THE ASSES SEE SUBMITTED THAT ON APPEAL BY THE ASSESSEE BEFORE HIGH COURT AGAINST TH E ORDER OF THIS TRIBUNAL, THE HIGH COURT BY JUDGMENT DATED 20-01-20 14 REVERSED THE ORDER OF THIS TRIBUNAL AND ALLOWED THE APPEAL OF THE ASSE SSEE. THEREFORE, THE 2 M.P. NO.07/COCH/2014 ORDER OF THIS TRIBUNAL MERGED WITH THE ORDER OF THE HIGH COURT IN ITA NO.230 OF 2013 JUDGMENT DATED 20-01-2014. ACCORDIN GLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE BEC OMES INFRUCTUOUS. THE LD.REPRESENTATIVE HAS ALSO FILED COPY OF THE JUDGME NT OF THE HIGH COURT IN ITA NO.230 OF 2013 DATED 20-01-2014. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. THE LD.DR HAS ALSO CONCEDED THAT T HE HIGH COURT HAS REVERSED THE DECISION OF THIS TRIBUNAL ON THE APPEA L FILED BY THE ASSESSEE. 3. IN VIEW OF THE ABOVE FACTUAL SITUATION THAT THE HIGH COURT REVERSED THE ORDER OF THIS TRIBUNAL BY JUDGMENT DATED 20-01- 2014 IN ITA NO.230 OF 2013, THE MISCELLANEOUS PETITION FILED BY THE ASSES SEE BECOMES INFRUCTUOUS. IN OTHER WORDS, THE ORDER OF THIS TRI BUNAL MERGED WITH THE ORDER OF THE HIGH COURT, THEREFORE NOTHING SURVIVES FOR RECTIFICATION BY THIS TRIBUNAL. 4. IN VIEW OF THE ABOVE, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 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/- 3 M.P. NO.07/COCH/2014 COPY TO: 1. JOY ALUKKAS TRADERS (INDIA) PRIVATE LTD, PEEVEES TRITON, MARINE DRIVE, SHANMUGHAM ROAD, ERNAKULAM 2. A.C.I.T., CIR.1(2), KOCHI 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH