KURIAN ABRAHAM PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/82/2012HC KeralaKLHC01024004201212 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 of Kerala noted the submission made by the learned Counsel appearing for the appellant that the matter had become infructuous. Consequently, the Court ordered that the Income Tax Appeal be closed as infructuous. No decision was made on the merits of the original dispute before the ITAT.

What were the facts?

The appellant, Kurian Abraham Pvt. Ltd., filed an Income Tax Appeal (ITA No. 82 of 2012) before the High Court of Kerala at Ernakulam. The appeal was against an order/judgment in ITA 173/2009 of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated 04-01-2012. The respondent was the Assistant Commissioner of Income Tax, Circle-I, Kottayam. The appeal was heard on February 12, 2019.

What were the issues?

1. Whether the appeal has become infructuous (question of fact/procedure). Assessee's contention: The learned Counsel for the appellant submitted that the matter has become infructuous. The judgment does not record any specific arguments from the revenue.

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 TUESDAY ,THE 12TH DAY OF FEBRUARY 2019 / 23RD MAGHA, 1940 ITA.No. 82 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 173/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 04-01-2012 APPELLANT/S: KURIAN ABRAHAM PVT. LTD. OOPPOOTTIL BUILDINGS, K.K. ROAD, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-I, KOTTAYAM. OTHER PRESENT: SRI P.K.R MENON SR COUNSEL FOR GOI TAXES, SRI JOSE JOSEPH SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.82 of 2012 ::2::

JUDGMENT

The learned Counsel appearing for the appellant submits that the matter has become infructuous. The Income Tax Appeal is closed as infructuous. K.VINOD CHANDRAN JUDGE ASHOK MENON jma JUDGE

ITA NO.82/2012 APPENDIX OF ITA 82/2012 PETITIONER'S/S EXHIBITS: ANNEXURE-AOF THE ASSESSMENT ORDER DATED 13/12/2006 ANNEXURE-BOF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 19/12/2008 ANNEXURE-COF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 16/12/2011 ANNEXURE-DOF THE ARGUMENT NOTE FILED BEFORE THE HONOURABLE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE-EOF THE ARGUMENT NOTE FILED BEFORE THE HONOURABLE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE-FOF THE ADDITIONAL GROUNDS OF APPEAL FILED BEFORE THE INCOME TAX APPELLATE TRIBUNAL.

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