K.K.PURUSHOTHAMAN vs. THE INCOME TAX OFFICER

PDF · subscribers

ITA/288/2019HC KeralaKLHC01055423201907 February 2020Author: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR.JUSTICE T.V.ANILKUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the main question of law raised in the appeal was squarely covered against the appellant/assessee by the judgment of a Division Bench of the High Court in Commissioner of Income-Tax v. Harrisons Malayalam Ltd. [(2019) 414 ITR 718(Ker.)], which followed the dictum in Popular Vehicles and Services Pvt. Ltd. v. CIT [(2018) 406 ITR 150 (Ker.)]. The Court found that the pendency of a Special Leave Petition before the Supreme Court cannot be a ground to admit the appeal when the legal position remains settled as per the High Court's own pronouncements. Therefore, the appeal was not admitted and was dismissed.

What were the facts?

The assessee, K.K. Purushothaman, filed an Income Tax Appeal before the High Court of Kerala. The appeal was against an order dated June 19, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 51/2019. The respondent was the Income Tax Officer, Ward-III, Thiruvalla. The High Court was considering the admission of this appeal. The assessee's counsel submitted that a Special Leave Petition (SLP) had been admitted by the Supreme Court against a related judgment. However, the High Court noted that the pendency of an SLP does not alter the settled legal position.

What were the issues?

1. Whether the appeal filed by the assessee is to be admitted, considering the existing legal precedent set by the High Court of Kerala. The assessee contended that a Special Leave Petition (SLP) had been admitted by the Hon'ble Supreme Court against the judgment in Popular Vehicles and Services Pvt. Ltd. v. CIT [(2018) 406 ITR 150 (Ker.)]. The assessee implied that this pendency might warrant admission of the current appeal. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 ITA.No.288 OF 2019 AGAINST THE ORDER DATED 19-06-2019 IN ITA NO.51/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: K.K.PURUSHOTHAMAN, AGED 76 YEARS, S/O.LATE KUNJAPPANKUTTY,31/469, NADUVILE VEEDU,MUTHOOR,THIRUVALLA, PATHANAMTHITTA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/ RESPONDENT/ REVENUE: THE INCOME TAX OFFICER, WARD-III,THIRUVALLA-689101. R1 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A.No.288/2019 -:2:- C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. = = = = = = = = = = = = = = = = = = I.T.A. No.288 of 2019 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of February,2020

J U D G M E N T C.K.ABDUL REHIM

, J. Main question of law raised in the above Income Tax Appeal stands squarely covered against the appellant/assessee by virtue of the judgment of a Division Bench of this Court, Commissioner of Income-Tax v. Harrisons Malayalam Ltd. [(2019) 414 ITR 718(Ker.)], to which one among us (C.K. Abdul Rehim(J)) is a party. The dictum laid in the decision of this court in Popular Vehicles and Services Pvt. Ltd. v. CIT[(2018) 406 ITR 150 (Ker.)] was followed in the above said judgment.

Learned counsel for the appellant submitted that, from the judgment in Popular Vehicles(supra) a Special Leave Petition filed before the Hon'ble Supreme Court is already admitted. But we do not think that, pendency of the Special Leave Petition cannot be taken as a ground to admit this appeal, considering the legal position remaining settled as of now.

Hence the above Income Tax Appeal is not admitted and is hereby dismissed following the dictum contained in the decisions mentioned above. C.K.ABDUL REHIM,JUDGE T.V. ANILKUMAR,JUDGE DST //// P.A.To Judge

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A COPY OF ORDER ISSUED BY THE INCOME TAX OFFICER,THIRUVALLA FOR THE YEAR 2014-15 ANNEXURE B COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM ANNEXURE C COPY OF ORDER I ITA NO.51/COCH/2019 FOR THE YEAR 2014-15 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN.

Recent GST High Court judgments

Search GST case law →