What did the Tribunal hold?

The Tribunal held that since the Apex Court had dismissed the SLPs, the current appeals were rendered infructuous. Therefore, the appeals were dismissed in light of the Apex Court's decision.

The assessee filed appeals before the ITAT. However, the Hon'ble Apex Court had previously dismissed the assessee's Special Leave Petitions (SLPs) concerning these matters. The ITAT noted that the appeals were wrongly posted.

What were the issues?

The primary issue was whether the ITAT should proceed with appeals that had already been dismissed by the Apex Court through SLP dismissal.

Smt. Asha Sunil vs DCIT | ITAT Cochin 2019

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 11.04.2018Pronounced: 30.04.2019

Heard together (3 matters)

ITA No.42/Coch/2014

ITA No.43/Coch/2014

ITA No.44/Coch/2014

Read from the judgment's own cause title. This page is filed under one of them.

Per George George K, JM

The above cases were dismissed by the Hon’ble Apex Court in SLP Nos. 6422 to 6424 of 2016 (order dated 18.03.2016). Hence, these appeals were wrongly posted by the Registry. Therefore, the same are dismissed in view of the dismissal of the SLP by the Hon’ble Apex Court. It is ordered accordingly.

In the result, the appeals filed by the assessee are dismissed.

Order pronounced on this 30th day of April, 2019.

Sd/- Sd/- (Chandra Poojari) (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER

Cochin ; Dated : 30th April, 2019. Devdas*

ITA Nos.42-44/Coch/2014 2 Smt.Asha Sunil.

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT, Kochi. 4. The CIT(Appeals)-III Kochi. 5. DR, ITAT, Cochin 6. Guard file.

BY ORDER,

(Asstt. Registrar) ITAT, Cochin

SMT. ASHA SUNIL,COCHIN vs. THE DCIT, ERNAKULAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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