M.K.ABDULREHIMAN vs. THE COMMISSIONER OF INCOME TAX, COCHIN

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ITA/141/2013HC KeralaKLHC01026026201315 February 2019Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 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 appellant had passed away and his legal heirs were not interested in pursuing the appeal. It was also brought to the court's attention that all outstanding amounts had been paid. In light of these submissions, the Court held that the appeal abates. The appeal was accordingly closed as abated. No decision was made on the merits of the original dispute.

What were the facts?

This is an Income Tax Appeal filed before the High Court of Kerala at Ernakulam. The appeal was filed against an order of the Income Tax Appellate Tribunal, Cochin Bench. The appellant was M.K. Abdulrehiman, and the respondent was the Deputy Commissioner of Income Tax, Cochin. The appellant's counsel submitted that the appellant had died sometime prior to the hearing. The legal heirs of the appellant were not interested in pursuing the appeal. It was also stated that the entire amounts due had already been paid.

What were the issues?

1. Whether the appeal abates due to the death of the appellant and the lack of interest from legal heirs in pursuing it. The appellant's counsel argued that the appellant had died, and the legal heirs were not interested in continuing the appeal. They also stated that all dues had been settled. The revenue did not present any arguments as the appeal was being withdrawn by the appellant's side.

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 K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940 ITA. No.141 of 2013 AGAINST THE ORDER IN ITA NO.301/2009 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 21-10-2011 APPELLANT: M.K. ABDULREHIMAN MULACKAMPILLY HOUSE, VAZHAKALA, THRIKKAKARA, COCHIN-682 021. BY ADVS. SRI.C.SANKUNNY SRI.R.MURALIDHARAN (AROOR) RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX, COCHIN. BY SRI.JOSE JOSEPH, SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT K. Vinod Chandran, J. The learned Counsel, who was appearing for the appellant, submits that the appellant died sometime back and the legal heirs of the appellant are not interested in pursuing the appeal. It is also submitted that the entire amounts due has already been paid. In such circumstances, the appeal abates and is closed as abated. K. VINOD CHANDRAN, JUDGE. ASHOK MENON, JUDGE. sp/15/02/19 //// P.A. To Judge

APPENDIX PETITIONER'S EXHIBITS: ANNEXURE-AOF THE ORDER UNDER S.143(3)/147 PASSED BY THE ASSESSING OFFICER, DATED 15/09/2008. ANNEXURE-BOF THE ORDER PASSED BY CIT(A)-II KOCHI DATED 30/03/2009. ANNEXURE-COF THE ORDER PASSED BY APPELLATE TRIBUNAL DATED 21/10/2011. ANNEXURE-D COPY OF FORM 4(a) UNDER LAND ACQUISITION ACT OF SPECIAL TAHSILDAR DATED 30/12/1986. ANNEXURE-E COPY OF FORM 8 UNDER LAND ACQUISITION ACT OF SPECIAL TAHSILDAR DATED 07/10/1987. ANNEXURE-F COPY OF THE KSEB CERTIFICATE DATED 11/05/2010.

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