SHRI. AKBAR SHAH vs. THE COMMIKSSIONER OF INCOME TAX (CENTRAL)
What did the High Court hold?
The High Court of Kerala, acknowledging the submission made by the assessee's counsel, held that the Income Tax Appeal had become infructuous. The reasoning was based on the fact that consequential orders had been passed by the assessing authority following the ITAT's order, and these orders had become final due to the absence of further appeals. Consequently, the High Court ordered the Income Tax Appeal to be closed as infructuous. No decision was made on the merits of the original dispute that led to the ITAT order. The operative direction was to close the appeal.
What were the facts?
This Income Tax Appeal (ITA No. 298 of 2013) was filed by the assessee, Shri Akbar Shah, against an order dated May 29, 2013, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 299 of 2011. The appeal was filed against the Commissioner of Income Tax (Central), Cochin. The assessment years are not explicitly stated in the provided text. The procedural history leading to this appeal is not detailed, other than it arises from an ITAT order. The core of the matter concerns the challenge to the ITAT's decision.
What were the issues?
The primary issue before the High Court was whether the Income Tax Appeal (ITA No. 298 of 2013) had become infructuous. The assessee's counsel submitted that consequential orders had been passed by the assessing authority pursuant to the order impugned in the appeal, and these consequential orders had attained finality as no further appeals were preferred by either the assessee or the Revenue. The Revenue's contentions are not recorded in the provided text. The question of law, if any, that the Tribunal had to decide is not detailed, as the appeal before the High Court was disposed of on a procedural ground.
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Cause title — parties, addresses and appearances
J U D G M E N T ============
Dr. A.K.Jayasankaran Nambiar, J.
It is submitted by Adv.Smt.Divya Ravindran that pursuant to the order impugned in the appeal, the assessing authority has passed consequential orders which have since attained finality since neither the assessee nor the State have preferred appeals. Under such circumstances, it is prayed that the I.T.Appeal be closed as infructuous. Taking note of the said submission, the I.T. Appeal is closed as infructuous.
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE SYAM KUMAR V.M. JUDGE smm
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