SABARIGIRI TRUST vs. THE A.C.I.T., CENTRAL CIRCLE, KOLLAM

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ITA/181/2014HC KeralaKLHC01026747201411 June 2019Author: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI9 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the appellants did not wish to pursue the appeals further. Consequently, the Court ordered that all the appeals be dismissed as not pressed. No decision was made on the merits of the case, and no specific findings were recorded by the High Court regarding any issues that might have been before the ITAT. The operative direction was solely based on the appellant's request to withdraw the appeals.

What were the facts?

These are four Income Tax Appeals (ITA Nos. 181, 182, 183, and 184 of 2014) filed before the High Court of Kerala. The appeals are against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 31, 2014. The appellants are Sabarigiri Trust and Sabarigiri Educational & Cultural Society, both located in Anchal, Kollam. The respondent in all appeals is the Assistant Commissioner of Income Tax (ACIT), Central Circle, Kollam. The appeals were heard together on June 11, 2019.

What were the issues?

The Tribunal had to decide the appeals filed by the appellants against the orders of the ITAT. However, the judgment does not specify the exact questions of law or fact that were before the Tribunal or the High Court. The judgment records a submission made by the learned counsel for the appellant. The appellant's counsel stated that the appellants do not intend to pursue the appeals further and requested that all the appeals be dismissed as not pressed. No arguments were recorded for the respondent.

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 R. NARAYANA PISHARADI TUESDAY, THE 11TH DAY OF JUNE 2019 / 21ST JYAISHTA, 1941 ITA.No. 181 of 2014 AGAINST THE ORDER IN ITA 186/2005 of I.T.A.TRIBUNAL, COCHIN BENCH DATED 31-01-2014 APPELLANT/CROSS OBJECTIONER: SABARIGIRI TRUST ANCHAL, KOLLAM. BY ADVS. SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) SRI.R.SREEJITH RESPONDENT/RESPONDENT: THE A.C.I.T., CENTRAL CIRCLE, KOLLAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.06.2019, ALONG WITH ITA.182/2014, ITA.183/2014, ITA.184/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.181/2014 & CON. CASES -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUESDAY, THE 11TH DAY OF JUNE 2019 / 21ST JYAISHTA, 1941 ITA.No. 182 of 2014 AGAINST THE ORDER IN ITA 188/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 31-01-2014 APPELLANT/CROSS OBJECTIONER: SABARIGIRI EDUCATIONAL & CULTURAL SOCIETY ANCHAL, KOLLAM. BY ADVS. SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) SRI.R.SREEJITH RESPONDENT/RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOLLAM-691001. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.06.2019, ALONG WITH ITA.184/2014, ITA.183/2014, ITA.181/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.181/2014 & CON. CASES -:3:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUESDAY, THE 11TH DAY OF JUNE 2019 / 21ST JYAISHTA, 1941 ITA.No. 183 of 2014 AGAINST THE ORDER IN ITA 186/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 31-01-2014 APPELLANT/RESPONDENT: SABARIGIRI TRUST, ANCHAL, KOLLAM BY ADVS. SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) SRI.R.SREEJITH RESPONDENT/APPELLANT: THE ASST.COMMISSIONER OF INCOME TAX (A.C.I.T.), CENTRAL CIRCLE, KOLLAM CENTRAL CIRCLE, KOLLAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.06.2019, ALONG WITH ITA.184/2014, ITA.182/2014, ITA.181/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.181/2014 & CON. CASES -:4:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUESDAY, THE 11TH DAY OF JUNE 2019 / 21ST JYAISHTA, 1941 ITA.No. 184 of 2014 AGAINST THE ORDER IN ITA 188/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 31-01-2014 APPELLANT/RESPONDENT: SABARIGIRI EDUCATIONAL AND CULTURAL SOCEITY ANCHAL, KOLLAM. BY ADVS. SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) SRI.R.SREEJITH RESPONDENT/APPELLANT: THE A.C.I.T., CENTRAL CIRCLE, KOLLAM CENTRAL CIRCLE, KOLLAM-691001. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.06.2019, ALONG WITH ITA.183/2014, ITA.182/2014, ITA.181/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.181/2014 & CON. CASES -:5:- C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ------------------------------------------------------------------ I.T. Appeal Nos. 181, 182, 183 & 184 OF 2014 ------------------------------------------------------------------ Dated this the 11th day of June, 2019

J U D G M E N T Abdul Rehim

, J. It is submitted by the learned counsel for the appellant that the appellant in these appeals is not intending to pursue the appeals further and all the appeals may be dismissed as not pressed. Accordingly, all these appeals are dismissed as not pressed. C.K. ABDUL REHIM, JUDGE. R. NARAYANA PISHARADI, JUDGE.

ul/- //// [P.S. to Judge] APPENDIX OF ITA 181/2014 PETITIONER'S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER DATED 30/12/2004 FOR THE BLOCK PERIODOF THE ORDER OF THE COMMISSIONER OF INCOME TAX FOR THEOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL. APPENDIX OF ITA 182/2014 PETITIONER'S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER DATED 30/12/2004 FOR THE BLOCK PERIODOF THE ORDER OF THE COMMISSIONER OF INCOME TAX FOR THEOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL. APPENDIX OF ITA 183/2014 PETITIONER'S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER DATED 30/12/2004 FOR THE BLOCK PERIODOF THE ORDER OF THE COMMISSIONER OF INCOME TAX FOR THEOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL. APPENDIX OF ITA 184/2014 PETITIONER'S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER DATED 30/12/2004 FOR THE BLOCK PERIOD 01/04/1996 TO 28/05/2002 DATED 30/12/2004. ANNEXURE BOF THE ORDER OF THE COMMISSIONER OF INCOME TAX FOR THE BLOCK PERIOD 01/04/1996 TO 28/05/2002 DATED 10/08/2005. ANNEXURE COF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 31/01/2014.

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