Paravur Town Merchants Association, Aluva v. CIT, Cochin

MA 44/COCH/2010 | misc
Pronouncement Date: 10-03-2011

Appeal Details

RSA Number 4421924 RSA 2010
Assessee PAN AABTP0731G
Bench Cochin
Appeal Number MA 44/COCH/2010
Duration Of Justice 8 month(s) 9 day(s)
Appellant Paravur Town Merchants Association, Aluva
Respondent CIT, Cochin
Appeal Type Miscellaneous Application
Pronouncement Date 10-03-2011
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 10-03-2011
Date Of Final Hearing 28-01-2011
Next Hearing Date 28-01-2011
Assessment Year misc
Appeal Filed On 01-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NOS.44 /COCH/2010 (ARISING OUT OF I.T.A.NOS.973/COCH/2008) M/S. PARUR TALUK MERCHANTS WELFARE SOCIETY N.PARUR. PA NO.AABTP 0731G VS. TH E COMMISSIONER OF INCOME-TAX KOCHI. ( PETITIONER ) ( RESPONDENT ) PETITIONER BY SHRI V. SREEKUMAR RESPONDENT BY SHRI T.J.VINCENT JR.DR O R D E R PER N.VIJAYAKUMARAN J.M: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE VIZ. M/S. PARUR TALUK MERCHANTS WELFARE SOCIETY N.PARUR WHEREIN IT IS URGED THAT THE LD. COMMISSIONER OF INCOME-TAX HAS ALREADY ADJUDICATED THE MATTER ON MERITS AND THE AB OVE APPEAL WAS FILED CHARGING THE GROUNDS ON WHICH THE REGISTRATION WAS DENIED AS PER ORDER DATED 25-08-20 08. HOWEVER THE TRIBUNAL HAS REMANDED THE MATTER TO TH E COMMISSIONER OF INCOME-TAX FOR PROPER ADJUDICATION ON MERITS OBSERVING AS UNDER: AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND T HAT THE LD. COMMISSIONER HAS NOT DECIDED THE ISSUE ON M ERITS AND THEREFORE THE ORDER OF THE LD. COMMISSIONER IS SET ASIDE AND THE ISSUE IS REMITTED BACK TO THE FILE OF THE LD. MP NO. 43/COCH/2010 2 COMMISSIONER FOR PROPER ADJUDICATION ON MERITS AFTE R AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. COMMISSIONER IS FURTHER DIRECTED TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. 2. THE PETITIONER HAS OBJECTED THAT THE NON ADJUDIC ATION OF THE ABOVE GROUNDS BY THE INCOME-TAX APPELLATE TRIBU NAL IN THE IMPUGNED ORDER DATED 3-11-2009 IS A MISTAKE APP ARENT FROM RECORD. HENCE IT IS PRAYED BY THE PETITIONE R THAT THE TRIBUNAL MAY BE PLEASED TO RE-CALL ITS ORDER DATED 3-11-2009 IN ITA NOS.972/COCH/2008 AND ADJUDICATE THE GROUND NOS. 6 TO 15 OF THE APPEAL. 3. ON THE OTHER HAND THE LD. D.R. WOULD SUBMIT THA T THE TRIBUNAL HAS ALREADY DECIDED THE ISSUE THERE IS NO MISTAKE APPARENT ON RECORD. FURTHER THE LD. DR WOULD SUBM IT THAT IF THE TRIBUNAL INTENDS TO RE-CALL THE MATTER THE IMP UGNED ORDER MAY BE RE-CALLED AND THE WHOLE ISSUE INCLUDIN G THE DELAY MAY BE CONSIDERED AFRESH. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE TRIBUNAL VIDE I TS ORDER DATED 3-11-2009 FOUND THAT THE COMMISSIONER HAS NOT DECIDED THE ISSUE ON MERITS. THIS IS A MISTAKE AP PARENT FROM RECORD. THEREFORE WHILE THE LD. COMMISSIONER HAS PASSED AN MP NO. 43/COCH/2010 3 ORDER ON MERITS IT IS NECESSARY THAT THE APPEAL HA S TO BE DECIDED ON MERITS. ONCE IT IS DECIDED TO HEAR THE APPEAL ON MERITS THEN THE WHOLE ISSUE HAS TO BE ADJUDICATED AFRESH AS RIGHTLY CONTENDED BY THE LD. D.R. HENCE THE ORDE R OF THE TRIBUNAL IN ITA NO.973/COCH/2008 DATED 3-11-2009 IS RECALLED AND THE REGISTRY IS DIRECTED TO POST THE A PPEAL IN ITS REGULAR COURSE. 5. IN THE RESULT THE MISCELLANEOUS PETITION IS ALL OWED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM DATED THE 10 TH MARCH 2011. PM. COPY FORWARDED TO: 1. M/S. PARUR TALUK MERCHANTS WELFARE SOCIETY VYAPAR A BHAVAN N.PARUR. 2. THE COMMISSIONER OF INCOME-TAX KOCHI. 3. D.R.