Promy Kuriakose, Angamally V. ACIT, Ernakulam

MA 95/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1245 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-12-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 17-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: K P PAULSON
• Keywords: Gift

Judgement Text

1 MP NO. 95/COCH/2013 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.95/COCH/2013 (ARISING OUT OF I.T.A NO. 426/COCH/2010) (ASSESSMENT YEAR 2007-08) PROMY KURIAKOSE VS A.C.I.T., CENT.CIR.1 PADAYATTIL HOUSE ERNAKULAM KIDANGOOR, ANGAMALY PAN : ADHPK7546F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.P. PAULSON RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 06-12-2013 DATE OF PRONOUNCEMENT : 06-12-2013 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 DATED 29-05-2013. 2. SHRI K.P. PAULSON, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT HE REPRESENTED THE MATTER BEFORE THIS TRIBUNAL AND INSTEAD OF K.P. PAULSON IT IS WRONGLY MENTIONED AS K.P. PAULOSE. ACCORDING TO THE LD.REPRESENTATIVE, HIS NAME SHOULD BE AMENDED AS K .P. PAULSON. FURTHERMORE, FOR THE ASSESSMENT YEAR 2007-08, THE A SSESSEE HAS RAISED 2 MP NO. 95/COCH/2013 GROUND NO.5 WITH REGARD TO RECEIPT OF GIFT OF RS.1, 60,000 FROM SMT. NITHA PROMY. THIS GROUND WAS NOT ADJUDICATED. THEREFORE , THIS NEEDS TO BE ADJUDICATED. 3. WE HEARD SMT. LATHA V KUMAR, THE LD.DR. THE LD. DR CLARIFIED THAT GROUND NO.5 FOR ASSESSMENT YEAR 2007-08 IS NOT DISP OSED OF; THEREFORE, IT NEEDS TO BE DISPOSED OF. 4. AS FAR AS THE NAME OF THE LD.REPRESENTATIVE FOR THE ASSESSEE IS CONCERNED, ADMITTEDLY, THE LD.REPRESENTATIVES NAME IS K.P. PAULSON. HOWEVER, IN THE TRIBUNAL ORDER ON THE FIRST PAGE IT IS MENTIONED AS K.P. PAULOSE. THIS IS AN ERROR WITHIN THE MEANING OF S ECTION 254(2) OF THE ACT. ACCORDINGLY THE SAME IS RECTIFIED AS FOLLOWS: THE FOLLOWING FROM THE CAUSE TITLE ON THE FIRST PAG E OF THE ORDER SHALL BE DELETED: K.P. PAULOSE INSTEAD, THE FOLLOWING SHALL BE INSERTED: K.P. PAULSON AFTER RECTIFICATION, THE LAST TWO LINES OF THE CAUS E TITLE ON THE FIRST PAGE OF THE ORDER SHALL BE READ AS FOLLOWS: 3 MP NO. 95/COCH/2013 ASSESSEE BY : SHRI K.P. PAULSON REVENUE BY : SMT. SUSAN GEORGE VARGHESE 5. NOW COMING TO THE CONTENTION OF THE ASSESSEE THA T FOR ASSESSMENT YEAR 2007-08 GROUND NO.5 WAS NOT ADJUDICATED, ADMIT TEDLY THIS GROUND WITH REGARD TO GIFT OF RS.1,60,000 FROM SMT. NITHA PROMY WAS NOT DISPOSED OF. THE NON DISPOSAL OF SPECIFIC GROUND RAISED BY THE A SSESSEE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT WHI CH NEEDS TO BE RECTIFIED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE FOR THE ASS ESSMENT YEAR 2007-08 IN I.T.A NO.426/COCH/2010 IS REOPENED AND RESTORED TO THE FILE OF THE TRIBUNAL ONLY FOR THE PURPOSE OF DISPOSING OF GROUN D NO.5 WITH REGARD TO GIFT SAID TO BE RECEIVED FROM SMT. NITHA PROMY TO THE EX TENT OF RS.1,60,000. IT IS MADE CLEAR THAT THE ORDER OF THE TRIBUNAL IN RES PECT OF OTHER ISSUES SHALL REMAIN AS SUCH. 6. ACCORDINGLY, THE REGISTRY IS DIRECTED TO POST TH E APPEAL FOR ASSESSMENT YEAR 2007-08 IN ITA NO.460/COCH/.2010 FO R DISPOSAL OF GROUND NO.5 ON 06-01-2013. SINCE THE DATE OF HEARING IS A NNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING SHALL BE GIVEN TO EITHE R PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR THE HEARING DATED 06-01-2013. 4 MP NO. 95/COCH/2013 7. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH DECEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH DECEMBER, 2013 PK/- COPY TO: 1. PROMY KURIAKOSE, PADAYATTIL HOUSE, KIDANGOOR, AN GAMALY 2. THE A.C.I.T., CENT.CIR.1, ERNAKULAM 3. THE COMMISSIONER OF INCOME-TAX CONCERNED 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH