THE COMMISSIONER OF INCOME TAX, CALICUT vs. SHRI.P.P.BHASKARAN

ITA/55/2012HC KeralaKLHC01023977201206 June 2016Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC2 pages
AI SummaryDismissed

What were the facts?

The appeals, ITA No. 55 of 2012 (Revenue) and ITA No. 111 of 2012 (Assessee), were filed by the Commissioner of Income Tax, Calicut, and Shri P.P. Bhaskaran respectively. Both parties were challenging an order passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA No. 212/2011. This order pertained to the assessment year 2006-07. During the proceedings before the High Court, it was submitted by both the appellant (Revenue) and the respondent (Assessee) that the Tribunal had subsequently recalled its earlier order. Consequently, the appeals before the High Court were rendered infructuous.

What did the High Court hold?

The High Court held that both appeals, ITA Nos. 55 and 111 of 2012, had become infructuous. This decision was based on the joint submission made by both the Revenue and the Assessee. They both stated that the Income Tax Appellate Tribunal had recalled its order, which was the subject matter of the appeals before the High Court. As a result of this recall, the appeals were no longer relevant or required to be adjudicated upon. The High Court therefore dismissed both appeals as infructuous, without delving into the merits of the original dispute. No specific issue was left undecided, as the appeals were disposed of on a procedural ground.

What were the issues?

1. Whether the appeals filed by the Revenue and the Assessee have become infructuous due to the subsequent recall of the order by the Income Tax Appellate Tribunal? (Question of law) Assessee's Contention: The assessee argued that the appeals had become infructuous. This was based on the submission that the Income Tax Appellate Tribunal had recalled its order, rendering the present appeals before the High Court moot. Revenue's Contention: The Revenue concurred with the assessee's submission that the appeals had become infructuous. They also acknowledged that the Tribunal had recalled its order, leading to this conclusion.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY, THE 6TH DAY OF JUNE 2016/16TH JYAISHTA, 1938 ITA.No. 55 of 2012 () ---------------------- AGAINST THE ORDER/JUDGMENT IN ITA 212/COCH/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-09-2011 APPELLANT(S)/APPELLANT/RESPONDENT : ---------------------------------- THE COMMISSIONER OF INCOME TAX CALICUT.

BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT : ------------------------- SHRI.P.P.BHASKARAN ROMA ELECTRICALS, PARAKKAL, MAHE, PIN-673 310. R BY ADV. SRI.T.M.SREEDHARAN (SR.) R BY ADV. SMT.NISHA JOHN R BY ADV. SRI.V.P.NARAYANAN R BY ADV. SMT.BOBY M.SEKHAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06-06-2016, ALONG WITH ITA.111/12, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ----------------------------------- I.T.A.Nos.55 & 111 of 2012 ----------------------------------- Dated this the 6th day of June, 2016 JUDGMENT Antony Dominic, J. The captioned appeals are

The order continues below.

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