VIJAYA HOSPITALITY AND RESORTS LTD. vs. THE COMMISSIONER OF INCOME TAX, ERNAKULAM

ITA/45/2018HC KeralaKLHC01062821201824 September 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages

AI SummaryRemanded

What were the facts?

The appeal is filed by Vijaya Hospitality and Resorts Ltd. against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2010-2011. The specific order under challenge is ITA No. 96/2015, dated March 2, 2018. The High Court of Kerala is considering this appeal, along with other connected matters (ITA Nos. 38, 42 & 43 of 2018), which deal with the very same issue. The amount in dispute is not explicitly stated. The procedural history indicates that the ITAT's order is being appealed to the High Court.

What did the High Court hold?

The High Court of Kerala allowed the Income Tax Appeal. The appeal was restored to the Income Tax Appellate Tribunal for consideration on merits. This decision is subject to the condition that the appellant pays Rs. 25,000/- to the Chief Minister's Distress Relief Fund within one month of receiving a certified copy of the judgment. The court clarified that the appellant would be entitled to any applicable tax benefits upon making this payment. The specific findings of the ITAT or the reasoning behind the High Court's decision to remand for fresh consideration on merits are not detailed, beyond the fact that the issue is identical to connected appeals. No issue was expressly left undecided.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its order dated March 2, 2018, in ITA No. 96/2015, concerning the assessment year 2010-2011. The Assessee's contention is not recorded in the judgment. The Revenue's contention is not recorded in the judgment. The High Court's decision is based on the fact that the same issue is dealt with in connected matters.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 24TH DAY OF SEPTEMBER 2018 / 2ND ASWINA, 1940 ITA.No. 45 of 2018 AGAINST THE ORDER/JUDGMENT IN ITA 96/2015 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 02-03-2018 APPELLANT/S: VIJAYA HOSPITALITY AND RESORTS LTD. 37/991, 1ST FLOOR, EMMY SQUARE, SA ROAD, ELAMKULAM, ERNAKULAM - 682 020 (PAN AABCV6710G) REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR , MR BABOO K.C. BY ADVS. SRI.GOPIKRISHNAN NAMBIAR M. SRI.JOHN MATHAI K. SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P. GOPINATH MENON SRI.RAJA KANNAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX, ERNAKULAM C R BUILDINGS, I S PRESS ROAD, ERNAKULAM, KOCHI - 682018. BY SRI.JOSE JOSEPH, SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Vinod Chandran, J. Connected

matter

has been considered

in I.T.A.Nos.38,42 & 43 of 2018. The very same issue is dealt with here also. The assessment year in this Appeal is 2010-2011. In such circumstances, the Income Tax A

The order continues below.

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