ITO, Kottayam v. Most Rev. Dr.Joseph Marthoma, Thiruvalla

ITA 430/COCH/2010 | 2003-2004
Pronouncement Date: 27-07-2012

Appeal Details

RSA Number 43021914 RSA 2010
Assessee PAN ALRPJ4198A
Bench Cochin
Appeal Number ITA 430/COCH/2010
Duration Of Justice 2 year(s) 21 day(s)
Appellant ITO, Kottayam
Respondent Most Rev. Dr.Joseph Marthoma, Thiruvalla
Appeal Type Income Tax Appeal
Pronouncement Date 27-07-2012
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 27-07-2012
Date Of Final Hearing 28-06-2012
Next Hearing Date 28-06-2012
Assessment Year 2003-2004
Appeal Filed On 06-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE S/SHRI N.R.S.GANESAN JM AND B.R.BASKAR AN AM I.T.A. NO. 430/COCH/2010 ASSESSMENT YEAR : 2003-04 THE INCOME TAX OFFICER WARD-2 THIRUVALLA. VS. MOST REV. DR. JOSEPH MARTHOMA POOLATHEEN THIRUVALLA. [PAN: ALRPJ 4198A] (REVENUE-APPELLANT) (ASSESSEE- RESPONDENT) C.O. NO. 10/COCH/2010 (ARSG. OUT OF I.T.A. NO. 430/COCH/2010 ASSESSMENT YEAR : 2003-04 MOST REV. DR. JOSEPH MARTHOMA POOLATHEEN THIRUVALLA. [PAN: ALRPJ 4198A] VS. THE INCOME TAX OFFICER WARD-2 THIRUVALLA. (ASSESSEE -APPELLANT) (REVENUE- RESPONDENT) REVENUE BY SMT. S. VIJAYAPRABHA JR. DR ASSESSEE BY SHRI K.I. JOHN CA DATE OF HEARING 28/06/2012 DATE OF PRONOUNCEMENT 27/07/2012 O R D E R PER B.R.BASKARAN ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE AND THE CROSS OBJEC TION FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 22-04-2010 PASSED BY THE LD. CIT(A)-I TRIVANDRUM AND THEY RELATE TO THE ASSESSMENT YEAR 2003-04. 2. IN THE CROSS OBJECTION THE ASSESSEE HAS TAKEN A LEGAL GROUND I.E. THE ASSESSMENT ORDER IS NON-EST IN THE EYES OF LAW AS THE ASSESSING OFFICER HAS FAILED TO ISSUE THE NOTICE AS PER SEC. 143(2) OF THE ACT WHI CH IS MANDATORY FOR PROCEEDING TO ASSESS THE INCOME U/S 143(3) OF THE ACT. I.T.A.NO. 430/COCH/2010 & C.O. NO. 10/COCH/2010 2 3. AT THE TIME OF HEARING THE LD COUNSEL FOR THE A SSESSEE SHRI K.I. JOHN REQUESTED THE BENCH TO DISPOSE OF THE ABOVE SAID LEGAL GROUND FIRST. HOWEVER THE LD. JR. DR SMT. S. VIJAYAPRABHA POINTED OUT THAT THE ASSESSEE HAD RAISED THE VERY SAME LEGAL GROUND BEFORE THE LD. CIT(A) BUT THE FIRST APPELLA TE AUTHORITY DID NOT ADJUDICATE IT AS HE HAD ALLOWED THE APPEAL ON MERITS. ACCORDINGLY SHE SUGGESTED THAT THE LEGAL ISSUE CITED ABOVE MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR PROPER ADJUDICATION SINCE THE ASSESSEE IS PRESSING IT BEFORE THE TRIBUNAL. T HE LD. COUNSEL FOR THE ASSESSEE SHRI K.I. JOHN ALSO AGREED TO THE SUGGESTION MADE BY THE LD. JR. DR. 4. WE NOTICE FROM THE GROUNDS OF APPEAL FILED BEFOR E LD CIT(A) THAT THE ASSESSEE DID RAISE THE LEGAL GROUND REFERRED SUPRA. HOWEVER THE LD CIT(A)) DID NOT ADJUDICATE THE SAID GROUND AS HE HAD ALLOWED THE APPEAL OF TH E ASSESSEE ON MERITS. IN THE CROSS OBJECTION FILED BY THE ASSESSEE THE ABOVE SAID LEG AL GROUND IS BEING PRESSED. SINCE THE SAID GROUND WAS NOT ADJUDICATED BY LD CIT(A) WE FI ND MERIT IN THE SUGGESTION GIVEN BY LD D.R. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT ALL THE ISSUES TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL IN ACCORDANCE WITH LAW BY DISPOSING THE LEGAL GROUND FIRST. 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE A S WELL AS THE CROSS OBJECTION FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTI CAL PURPOSES. PRONOUNCED ACCORDINGLY O N 27-07-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 27TH JULY 2012 GJ COPY TO: 1. MOST REV. DR. JOSEPH MARTHOMA POOLATHEEN THIRU VALLA. 2.THE INCOME TAX OFFICER WARD-2 THIRUVALLA. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-I TRIVAND RUM.. I.T.A.NO. 430/COCH/2010 & C.O. NO. 10/COCH/2010 3 4.THE COMMISSIONER OF INCOME-TAX TRIVANDRUM. 5. D.R. I.T.A.T. COCHIN BENCH COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T COCHIN