THE COMMISSIONER OF INCOME TAX, CALICUT vs. SRI.M.ABDUL GADHAFI

ITA/7/2013HC KeralaKLHC01025892201306 June 2016Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryRemanded

What were the facts?

The Revenue filed an appeal before the High Court of Kerala challenging an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2006-07. The Revenue's counsel informed the Court that they had filed an application before the ITAT to recall its earlier order, and this application was pending. The assessee's counsel confirmed the pendency of this recall application. The High Court noted that the appeal was filed against the ITAT's order in ITA.144/11.

What did the High Court hold?

The High Court acknowledged that an application filed by the Revenue for recalling the ITAT's order was pending before the Tribunal. In light of this pendency, the Court decided not to proceed with the hearing of the appeal on its merits. Instead, the High Court disposed of the appeal with a direction to the Tribunal. The operative direction was that upon production of a copy of the High Court's judgment, the Tribunal shall pass orders on the pending application filed by the Revenue for recalling its earlier order. The Court did not decide on the substantive issues of the appeal itself.

What were the issues?

1. Whether the High Court should proceed with the appeal filed by the Revenue when an application for recalling the ITAT's order is pending before the Tribunal? (Question of procedure and appealability). The Revenue argued that since an application for recalling the order was pending before the Tribunal, the High Court should not adjudicate the appeal. The Revenue's contention was that the Tribunal should first decide on the recall application. The assessee's counsel confirmed the pendency of the recall application, implicitly agreeing that the Tribunal should address it first. No specific legal provisions were cited by either party in relation to this procedural issue.

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. 7 of 2013 () --------------------- AGAINST THE ORDER/JUDGMENT IN ITA 144/COCH/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-05-2012 APPELLANT(S)/RESPONDENT: ----------------------- THE COMMISSIONER OF INCOME TAX, CALICUT CALICUT.

BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): -------------- SRI.M.ABDUL GADHAFI 51, M.C.RIVERSIDE ENCLAVE, P.O.THALASSERY, KANNUR-670 101. R1 BY ADV. SRI.T.M.SREEDHARAN (SR.) R1 BY ADV. SRI.V.P.NARAYANAN R1 BY ADV. SMT.DIVYA RAVINDRAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX IN ITA.7/13 APPELLANT'S EXHIBITS: ANNEXURE A:OF SEIZED ITEM NO.A-KKG 1(16). ANNEXURE B:OF SWORN STATEMENT OF SHRI P.P.BHASKARAN DATED 30.5.2007. ANNEXURE C:OF SWORN STATEMENT OF SHRI P.P.BHASKARAN DATED 30.8.2007. ANNEXURE D:OF THE STATEMENT RECORDED FROM SHRI K.ASH

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