Sri.M.Abdul Gadhafi, Kannur v. DCIT, Calicut

MA 3/COCH/2012 | 2006-2007
Pronouncement Date: 29-03-2012 | Result: Allowed

Appeal Details

RSA Number 321924 RSA 2012
Assessee PAN ADJPG5670Q
Bench Cochin
Appeal Number MA 3/COCH/2012
Duration Of Justice 1 month(s) 29 day(s)
Appellant Sri.M.Abdul Gadhafi, Kannur
Respondent DCIT, Calicut
Appeal Type Miscellaneous Application
Pronouncement Date 29-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 29-03-2012
Assessment Year 2006-2007
Appeal Filed On 31-01-2012
Judgment Text
1 MA NOS.02 & 03/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) M.A. NOS 02 & 03/COCH/2012 (ARISING OUT OF I.TA NOS. 143 & 144/COCH/2011) (ASSESSMENT YEARS 2005-06 & 2006-07) SHRI M ABDUL GADHAFI VS DY.CIT CENT.CIR.2 51 M.C. RIVERSIDE ENCLAVE KOZHIKODE P.O. THALASSERY KANNUR DIST PAN : ADJPG5670Q (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T.M. SREEDHARAN SR.COUNSEL RESPONDENT BY : SHRI T.J. VINCENT DATE OF HEARING : 09-03-2012 DATE OF PRONOUNCEMENT : 29-03-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATIONS ON THE GROUND THAT GROUND NO.6 RAISED IN THE GROUNDS OF APPEAL WI TH REGARD TO INVESTMENT IN MAHE PROPERTY WAS NOT DISPOSED OF BY THIS TRIBUNAL IN BOTH THE ASSESSMENT YEARS 2005-06 AND 2006-07. THEREFORE ACCORDING TO THE LD. SENIOR COUNSEL NON DISPOSAL OF GROUND NO.6 IN BOTH THE ASSESSMENT YEARS IS AN E RROR WHICH NEEDS TO BE DISPOSED OF. 2 MA NOS.02 & 03/COCH/2012 2. WE HEARD SHRI T.J. VINCENT THE LD.DR ALSO. HE VERY FAIRLY CONCEDED THAT THIS TRIBUNAL HAS NOT DISPOSED OF GROUND NO.6 RAISE D BY THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY GROUN D NO.6 RAISED BY THE ASSESSEE WITH REGARD TO INVESTMENT IN MAHE PROPERTY WAS NOT DISPOSED OF BY THIS TRIBUNAL FOR THE ASSESSMENT YEARS 2005-06 AND 2006-07. THE NO N DISPOSAL OF THE SPECIFIC GROUND RAISED BY THE ASESSEE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME-TAX ACT. THEREFORE GROUND NO.6 NEEDS TO BE DISPOSED OF AFTER HEARING THE PARTIES. THEREFORE THE REGISTRY IS DI RECTED TO POST ITA NOS 143 & 144/COCH/2011 FOR THE ASSESSMENT YEARS 2005-06 AND 2 006-07 FOR HEARING GROUND NO.6 ALONE. WE MAKE IT CLEAR THAT THE OTHER PART OF THE ORDER OF THIS TRIBUNAL DATED 30-11-2011 STANDS AS IT IS. IN OTHER WORDS THE APPEAL IS REFIXED ONLY FOR THE PURPOSE OF HEARING THE PARTIES IN RESP ECT OF GROUND NO.6 RAISED IN THE GROUNDS OF APPEAL FOR THE ASSESSMENT YEARS 2005-06 A ND 2006-07 4. WITH THE ABOVE OBSERVATION THE REGISTRY IS DIRE CTED TO FIX THE APPEALS IN ITA NOS.143 & 144/COCH/2011 FOR HEARING ON 23-04-2012 . 5. IN THE RESULT THE MISCELLANEOUS APPLICATIONS ST AND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF MARCH 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN DT : 29 TH MARCH 2012 PK/- 3 MA NOS.02 & 03/COCH/2012 COPY TO: 1. SHRI ABDUL GADHAFI 51 MC RIVERSIDE ENCLAVE PO TGH ALASSERY KANNUR DIST 2. DY.CIT CENT.CIR.2 KOZHIKODE 3. THE COMMISSIONER OF INCOME-TAX(A)-I KOCHI 4. THE COMMISSIONER OF INCOME-TAX CENTRAL KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL COCHIN BENCH