K.V.PRAKASHAN vs. THE COMMISSIONER OF INCOME TAX, KOCHI

ITA/67/2014HC KeralaKLHC01026633201426 September 2016Author: HONOURABLE SMT. JUSTICE P.V.ASHA,HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN2 pages

AI SummaryDismissed

What were the facts?

The appeal was filed by the assessee, K.V. Prakashan, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated October 4, 2013 (ITA No. 178/Coch/2013). The Revenue was the respondent. The appellant's counsel submitted that the impugned order of the ITAT no longer survived because a final assessment order was issued subsequently. This subsequent assessment order is itself pending in appeal before the ITAT. Therefore, the present appeal has become infructuous.

What did the High Court hold?

The High Court held that the appeal has become infructuous. This decision was based on the submission made by the learned counsel for the appellant (assessee). The counsel stated that the impugned order of the ITAT no longer survived due to the issuance of a final assessment order subsequent to it. Furthermore, this subsequent assessment order is presently pending in appeal before the ITAT. The Court recorded this submission and consequently dismissed the appeal as infructuous. No decision was made on the merits of the original dispute.

What were the issues?

1. Whether the appeal has become infructuous in light of a subsequent final assessment order that is pending appeal before the ITAT. Assessee's Contention: The assessee argued that the impugned order of the ITAT is no longer valid as a subsequent final assessment order has been passed. This subsequent order is currently under appeal before the ITAT, rendering the present appeal infructuous. Revenue's Contention: The judgment does not record any specific contention from the Revenue regarding the infructuous nature of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE SMT. JUSTICE P.V.ASHA MONDAY, THE 26TH DAY OF SEPTEMBER 2016/4TH ASWINA, 1938 ITA.No. 67 of 2014 ---------------------- AGAINST THE ORDER IN ITA 178/Coch/2013 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 04-10-2013 APPELLANT/APPELLANT/ASSESSEE: ------------------------------- K.V.PRAKASHAN KAPPUVA VEETTIL, PAYYAVOOR, TALIPARAMBA, KANNUR-673 633. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT/RESPONDENT/REVENUE : ---------------------------------- THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26-09-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/

THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ. --------------------------------------------------- I.T.Appeal No.67 of 2014 --------------------------------------------------- Dated this the 26th day of September, 2016 J U D

The order continues below.

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