M/S. SANTHOSH HOSPITAL vs. THE COMMISSIONER OF INCOME TAX

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ITA/59/2014HC KeralaKLHC01026625201425 January 2021Author: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala at Ernakulam, in its judgment dated January 25, 2021, noted that the advocate for the appellant, M/s. Santhosh Hospital, stated that the prayer in I.T. Appeal No. 59/2014 was not pressed. Consequently, the Court dismissed the appeal. No specific findings on the merits of the case or the ITAT's order were made, as the appeal was disposed of on the procedural ground of the appellant not pressing the prayer. The ratio decidendi is that an appeal dismissed for not being pressed does not involve a decision on the substantive issues.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 59 of 2014) filed before the High Court of Kerala at Ernakulam. The appeal was filed by M/s. Santhosh Hospital against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 315/Coch/2012 dated September 13, 2013. The respondent in the appeal is the Commissioner of Income Tax. The procedural history indicates that the appeal was finally heard on January 25, 2021.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its decision in ITA No. 315/Coch/2012, dated 13-09-2013, which is under challenge. The Assessee (M/s. Santhosh Hospital) did not press the prayer in the Income Tax Appeal. The Revenue's contentions are not recorded in the judgment as the appeal was not pressed by the appellant.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 25TH DAY OF JANUARY 2021 / 5TH MAGHA, 1942 ITA.No.59 OF 2014 AGAINST THE ORDER IN ITA 315/COCH/2012 DATED 13-09-2013 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: M/S. SANTHOSH HOSPITAL NEAR NEW BUS STAND, THALASSERY 670 101. REPRESENTED BY ITS PARTNER, DR.SANTHOSH BY ADVS.NISHA JOHN SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX SAHANA AUDITORIUM, MELE CHOVVA, KANNUR 670 006. R1 BY SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R1 BY ADV. SRI.P.K.R.MENONSR.COUNSEL GOITAXES R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: ADV NISHA JOHN FOR THE APPELLANT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- J U D G M E N T Dated this the 25th day of January 2021 S.V. Bhatti, J. Advocate Nisha John does not press the prayer in I.T. Appeal No.59/2014. I.T. Appeal dismissed accordingly. S.V.BHATTI JUDGE BECHU KURIAN THOMAS JUDGE jjj -3-

Appendix — schedule of exhibits
APPENDIX APPELLANT'S ANNEXURES A TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 19.11.2009 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), KANNUR B TRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -II, KOZHIKODE VIDE ITA NO.95/KNR/CIT/CLT/2009-10 DATED 5.9.2012 C TRUE COPY OF MEMORANDUM OF APPEAL DATED 26.11.2012 FILED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, KANNUR IN THE ITAT, COCHIN BENCH D TRUE COPY OF THE ORDER DATED 13.9.2013 IN ITA NO.315/COCH/2012 OF THE ITAT, COCHIN BENCH

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