JOSEPH JOSEPH vs. THE COMMISSIONER OF INCOME TAX

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ITR/303/1999HC KeralaKLHC01014271199926 October 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON13 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the References need not be kept pending and would stand closed. The Court declined to answer the questions posed in the references due to non-prosecution. The reasoning is based on the fact that the assessees, through their former counsel and direct communication, have indicated a lack of interest in pursuing the matters. The Court also considered the practical difficulties, such as the appointment of the assessees' counsel as Standing Counsel for the Revenue and the non-appearance of legal representatives for a deceased assessee. The operative direction is that the appeals filed before the Tribunal would also stand closed upon production of a certified copy of this order.

What were the facts?

These are multiple Income Tax References filed by various assessees, including Jose Joseph, M/s. Joseph Michael and Brothers, Thomas Michael, M/s. Michael Joseph and Co., and Joseph Mathew, against orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The references were heard together. The original counsel for the assessees, Shri K.M.V. Pandalai, was appointed as Standing Counsel for the Income Tax Department and relinquished his vakalat. The learned Senior Counsel for the Income Tax Department informed the Court that the assessees were not interested in pursuing the matters. Notices were directed to be served on the assessees, which was done, except for one deceased assessee whose legal representatives did not appear.

What were the issues?

The primary issue before the High Court is whether the Income Tax References should be kept pending or closed due to non-prosecution. The Court needs to decide on the appropriate course of action given the circumstances. The assessee's side, represented by Shri K.M.V. Pandalai, has effectively withdrawn from the proceedings due to his appointment as Standing Counsel for the Income Tax Department and the subsequent communication that the assessees are not interested in pursuing the matter. The Revenue's contention, as conveyed by the Senior Counsel, is that the assessees have indicated they are not interested in pursuing these references. The Court also notes the non-appearance of legal representatives for a deceased assessee.

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 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 303 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 107/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: JOSE JOSEPH, PALA. BY JOSEPH JOSEPH (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE SC FOR IT SRI.JOSE JOSEPH SC FOR INCOME TAX OTHER PRESENT: SRI JOSE JOSEPH, PARTY IN PERSON, NO APPEARENCE THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 13 of 2001 AGAINST THE ORDER/JUDGMENT IN RA 150/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: M/S. JOSEPH MICHAEL AND BROTHERS PALA, REPRESENTED BY SRI. THOMAS MICHAEL, PARTNER. BY JOSEPH MICHAEL (PARTY-IN-PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADV. SRI.P.K.R.MENON, SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 86 of 2000 AGAINST THE ORDER/JUDGMENT IN RA 111/1994 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: THOMAS MICHAEL MANAKKATTU HOUSE, PALA. BY SRI.THOMAS MICHAEL (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADVS. SRI.P.K.R.MENONSR, SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 61 of 2000 AGAINST THE ORDER/JUDGMENT IN RA 27/1997 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: M/S. MICHAEL JOPSEPH AND CO. PALAI. BY SRI MICHAEL JOPSEPH (PARTY-IN-PERSON RESPONDENT/S: THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADVS. SRI.P.K.R.MENONSR, SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 313 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 112/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: THOMAS MICHAEL PALAI. BY THOMAS MICHAEL (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADVS. SRI.GEORGE K. GEORGE, SC FOR IT SRI.P.K.R.MENON, SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 312 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 110/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: JOSEPH MATHEW MANRKATTU HOUSE, PALA BY SRI. JOSEPH MATHEW (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM BY ADVS. SRI.GEORGE K. GEORGE SC FOR IT SRI.P.K.R.MENONSR.SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 305 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 108/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: JOSEPH JOSEPH PALAI. BY SRI. JOSEPH JOSEPH (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM BY ADVS. SRI.P.K.R.MENON, SR.COUNSEL,GOI,TAXES SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 304 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 109/1998 of I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: JOSEPH MATHEW PALA BY ADV. SRI.JOSEPH MATHEW (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM BY ADVS. SRI.P.K.R.MENON, SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ITR 303/1999 & connected cases 9

O R D E R [ITR 303/1999, ITR.304/1999,ITR.305/1999,ITR.312/1999, ITR.313/1999,ITR.61/2000,ITR.86/2000 & ITR.13/2001] Vinod Chandran, J.

The above References are at the instance of the assessee. Shri K.M.V.Pandalai, Advocate was appearing for the assessee in all these References. The said Advocate, having been appointed as Standing Counsel for the Income Tax Department, has relinquished his Vakalath.

It is informed by the learned Senior Counsel, Government of India (Taxes) that Shri Pandala had contacted the assessees in person and was informed that they are not interested in pursuing the matter. We had also directed the Assessing Officer to serve notices on the assessees and file memo, which has been done, except in the case of one person, who is no more. The legal representatives of the deceased person has also not sought to enter appearance and get impleaded. In such circumstances, we are of the opinion that the References need not be kept pending and the same would stand closed, since we decline to answer the question for reason of non-prosecution.

The appeals filed before the Tribunal would also stand closed on production of certified copy of this Order before the Tribunal. K.VINOD CHANDRAN JUDGE ASHOK MENON dkr JUDGE

Appendix — schedule of exhibits
APPENDIX OF ITR 303/1999 APPLICANT'S/S ANNEXURES: ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE - B TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 16/05/1994. ANNEXURE - C TRUE COPY OF THE ORDER DATED 05/03/1998. APPENDIX OF ITR 13/2001 APPLICANT'S/S ANNEXURES: ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/1992. ANNEXURE - B TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30/09/1992. ANNEXURE - C TRUE COPY OF THE ORDER UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 DATED 15/02/1990. ANNEXURE - D TRUE COPY OF THE ORDER DATED 21/04/1998. ANNEXURE - E TRUE COPY OF THE ORDER DATED 07/12/1998. APPENDIX OF ITR 86/2000 APPLICANT'S/S ANNEXURES: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE B TRUE COPY OF APPELLATE ORDER AND GROUND OF DECISION DATED 16/05/1994. ANNEXURE C TRUE COPY OF ORDER DATED 05/03/1998. ITR 303/1999 & connected cases 12 APPENDIX OF ITR 313/1999 APPLICANT'S/S ANNEXURES: ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE - B TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30/12/1993. ANNEXURE - C TRUE COPY OF THE ORDER DATED NIL. APPENDIX OF ITR 312/1999 APPLICANT'S/S ANNEXURES: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.1993 ANNEXURE B TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION, DATED 30.12.1993 ANNEXURE C TRUE COPY OF THE ORDER DATED NIL APPENDIX OF ITR 305/1999 APPLICANT'S/S ANNEXURES: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.1993. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30.12.1993 ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL ITR 303/1999 & connected cases 13 APPENDIX OF ITR 304/1999 APPLICANT'S/S ANNEXURES: ANNEXURE P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.1993 ANNEXURE P2 TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30.12.1993. ANNEXURE P3 TRUE COPY OF THE ORDER DATED 30.12.1993.

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