CIT, Cochin v. Paravur Town Merchants Welfare society, Paravur

MA 58/COCH/2012 | misc
Pronouncement Date: 27-07-2012 | Result: Dismissed

Appeal Details

RSA Number 5821924 RSA 2012
Assessee PAN AABTP0731G
Bench Cochin
Appeal Number MA 58/COCH/2012
Duration Of Justice 1 month(s) 8 day(s)
Appellant CIT, Cochin
Respondent Paravur Town Merchants Welfare society, Paravur
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 27-07-2012
Assessment Year misc
Appeal Filed On 19-06-2012
Judgment Text
1 M.AS 57 & 58/COCH/2012 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. NOS 57/COCH/2012 (ARISING OUT OF I.T.A NOS. 972/COCH/2008) THE COMMISSIONER OF INCOME-TAX VS PARUR TOWN MERCHA NTS ASSOCIATION KOCHI VYAPARA BHAVAN CHENDAMANGALAM JN NORTH PARUR 683 513 PAN : AABTP0731G (APPELLANT) (RESPONDENT) M.A. NOS 58/COCH/2012 (ARISING OUT OF I.T.A NOS. 973/COCH/2008) THE COMMISSIONER OF INCOME-TAX VS PARUR TALUK MERCH ANTS WELFARE KOCHI SOCIETY VYAPARA BHAVAN CHENDAMANGALAM JN NORTH PARUR 683 513 PAN : AABTP0731G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MOHAN PULLIKKAL RESPONDENT BY : SHRI PRADUMNA KUMAR SINGH DATE OF HEARING : 27-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS PE TITIONS ON THE GROUND THAT THE ORDERS PASSED BY THE COMMISSIONER OF INCOME-TAX BOT H DATED 30-12-2010 WERE NOT CONSIDERED WHILE PASSING ORDER DATED 17 TH FEBRUARY 2012. 2 M.AS 57 & 58/COCH/2012 2. SHRI PRADUMNA KUMAR SINGH THE LD.DR SUBMITTED T HAT AS PER THE ORDER OF THIS TRIBUNAL DATED 03-11-2009 THE ADMINISTRATIVE COMMI SSIONER HAS PASSED THE IMPUGNED ORDERS ON 30-12-2010 GIVING EFFECT TO THE ORDER OF THE TRIBUNAL. THE ORDERS PASSED BY THE COMMISSIONER OF INCOME-TAX WERE NOT CONSIDERED WHILE DISPOSING OF THE APPEALS BY THIS TRIBUNAL BY AN ORDER DATED 17-02-2012. ACCORD ING TO THE LD.DR THE ADMINISTRATIVE COMMISSIONER HAS GIVEN REASONABLE OPPORTUNITY AND C ONDUCTED DETAILED ENQUIRIES. THEREFORE THIS TRIBUNAL OUGHT TO HAVE CONSIDERED T HE ORDERS PASSED BY THE COMMISSIONER ON 30-10-2012 ALSO. WE HEARD SHRI MOHA N PULLIKKAL THE LD.COUNSEL FOR THE ASSESSEE ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ORDER OF THIS TR IBUNAL DATED 03-11-2009 WAS SUBSEQUENTLY RECALLED ON THE APPLICATIONS FILED BY THE ASSESSEE IN MISCELLANEOUS APPLICATIONS NO.43 & 44/COCH/2010 BY AN ORDER DATED 10-03-2011. THEREFORE NOW THE ORDER OF THIS TRIBUNAL DATED 03-11-2009 IS NOT IN E XISTENCE. HENCE THE ORDERS PASSED BY THE COMMISSIONER ON 30-12-2010 CONSEQUENT TO THE OR DER OF THE TRIBUNAL DATED 03-11- 2009 DATED 10-03-2011 HAS NO LEG TO STAND. IN OTHE R WORDS THE ORDERS OF THE ADMINISTRATIVE COMMISSIONER DATED 30-12-2010 ARE NU LL AND VOID AND NOT IN EXISTENCE. THEREFORE THERE IS NO QUESTION OF CONSIDERING THE ORDERS DATED 30-12-2010 PASSED BY THE COMMISSIONER OF INCOME-TAX WHILE DISPOSING OF T HE APPEALS OF THE ASSESSEE ON MERIT. THIS TRIBUNAL AFTER CONSIDERING THE DEEMIN G PROVISIONS CONTAINED IN SECTION 12AA OF THE ACT FOUND THAT BY OPERATION OF LAW THE REGISTRATION WAS DEEMED TO BE GRANTED ON EXPIRY OF SIX MONTHS PERIOD. IN ORDER T O SAFEGUARD THE INTEREST OF THE REVENUE AN OPTION WAS GIVEN TO THE ADMINISTRATIVE COMMISSIONER TO EXAMINE THE GENUINENESS OF THE TRUST AND TO PASS APPROPRIATE OR DERS EITHER CANCELLING THE REGISTRATION OR OTHERWISE WITHIN A PERIOD OF FOUR M ONTHS. THEREFORE THIS TRIBUNAL IS OF THE OPINION THAT THE INTEREST OF REVENUE IS WELL SA FEGUARDED IN THE ORDER OF THIS TRIBUNAL DATED 17-02-2012. THEREFORE WE DO NOT FIND ANY ER ROR MUCH LESS A PRIMA FACIE ERROR IN THE ORDER OF THIS TRIBUNAL. 3 M.AS 57 & 58/COCH/2012 4. IN VIEW OF THE ABOVE BOTH THE MISCELLANEOUS APP LICATIONS OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 27 TH DAY OF JULY 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN DT : 27 TH JULY 2012 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL COCHIN BENCH