THE COMMISSIONER OF INCOME TAX,COCHIN vs. UNIVERSAL TRADES CORPORATION

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ITA/445/2009HC KeralaKLHC01025206200923 January 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, considering that the tax demand was less than Rs. 50 lakhs and that many partners were deceased with notice not having been served on others, decided to close the appeal based on the litigation policy. The Court explicitly stated that it would not answer the questions of law raised. Therefore, no finding was made on the merits of the case. The operative direction was to close the appeal. No issue was expressly left undecided, as the Court chose not to decide the substantive issues.

What were the facts?

This Income Tax Appeal (ITA No. 445 of 2009) was filed by the Commissioner of Income Tax, Cochin, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 876/COCH/2004 dated November 29, 2005. The appeal concerns assessment year(s) not explicitly stated in the provided text. The core of the matter revolves around a tax demand which is stated to be less than Rs. 50 lakhs. The procedural history indicates that notice could not be served on some partners, and many of the original partners are deceased. The High Court of Kerala at Ernakulam considered these facts.

What were the issues?

The High Court of Kerala was to decide the questions of law raised in the appeal. However, the judgment does not explicitly state these questions. The Court noted that many of the partners are no longer alive and that notice had not been served on the remaining partners. The Court considered the tax demand to be less than Rs. 50 lakhs. The Revenue (appellant) would typically argue for upholding the tax demand or for a specific interpretation of the law that supports their claim. The Assessee (respondent) would argue against the tax demand, likely on grounds of factual or legal inaccuracies. The judgment does not record the specific arguments made by either side or any authorities, circulars, or precedents relied upon.

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 WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 ITA.No. 445 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 876/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-11-2005 APPELLANT/S:/APPELLANT/REVENUE: THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S:/RESPONDENT/ASSESSEE 1 UNIVERSAL TRADES CORPORATION MOULANA AZAD, KOCHI. *ADDL.R2 MRS.SAJIDA BANU, W/O A.RABDULLA, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002. *ADDL.R3 MR.A.R.M. YACOOB, S/O LATE ABDUL RAHIMAN SAIT, 1ST FLOOR, FLAT NO.14, CENTURY TERRACE, YUVAJANASAMAJAM ROAD, KADVANTHARA-682002. *ADDL.R4 MR.A.R. ABDUL SHAKOOR, S/O LATE ABDUL RAHIMAN SAIT, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002. *ADDL.R5 MR.A.R..M. KASIM, S/O LATE ABDUL RAHIMAN SAIT, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002. *( ADDITIONAL R2 TO R5 ARE IMPLEADED AS PER ORDER DATED 08/06/2018 IN IA NO.1271/2018.) BY ADV. SRI.V.VENUGOPALAN NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA445/09 2 K.VINOD CHANDRAN & ASHOK MENON, JJ. ------------------------------------------- ITA No.445 of 2009 ------------------------------------------- Dated this the 23rd day of January, 2019

J U D G M E N T Vinod Chandran, J Considering the fact that the tax demand is less than Rs.50 lakhs and also noticing that many of the partners are no more and notice has also not been served on the other partners, we are of the opinion that the appeal can be closed based on the litigation policy, without answering the questions of law raised. Hence, this Income Tax Appeal is closed as above. No costs. K.VINOD CHANDRAN JUDGE ASHOK MENON JUDGE

ITA445/09 3 APPENDIX APPELLANT'S/S EXHIBITS: ANNEXURE-A COPY OF INTIMATION U/S. 143(1)(A) DATED 28/02/1996 FOR THE ASST. YEAR 1994-95. ANNEXURE-B COPY OF LETTER DATED 30/09/2000 RECEIVED FROM THE ASSESSEE. ANNEXURE-C COPY OF ASSESSMENT ORDER DATED 28/03/2001 U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT FOR THE ASST. YEAR 1994-95. ANNEXURE-D COPY OF THE ORDER DATED 27/05/2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE-E COPY OF THE ORDER DATED 29/11/2005 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO.876/COCH/2004 FOR THE ASST. YEAR 1994-95. ANNEXURE-F COPY OF ORDER U/S. 263 DATED 20/03/1990 OF THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 1987-88. ANNEXURE-G COPY OF THE ORDER DATED 23/12/1992 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO.473/COCH/1990 FOR THE ASST. YEAR 1987-88. ANNEXURE-H COPY OF JUDGMENT DATED 19/11/1999 OF THE HONOURABLE HIGH COURT OF KERALA IN ITA 16/1997. [] jg

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