THE COMMISSIONER OF INCOME TAX vs. ASIATIC EXPORT ENTERPRISES,KOLLAM

ITA/113/2010HC KeralaKLHC01026805201008 March 2012Author: HONOURABLE MR. JUSTICE BABU MATHEW P.JOSEPH,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR3 pages
AI SummaryRemanded

What were the facts?

This case involves appeals filed by the Commissioner of Income Tax, Thiruvananthapuram (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent is Asiatic Export Enterprises. The appeals challenge the ITAT's order dated July 16, 2009. The procedural history indicates that the Assessing Officer passed an order under Section 143(3) read with Section 147 on December 28, 2006, which was followed by an order from the Commissioner of Income Tax (Appeals) on February 22, 2008. The High Court notes that the issue in these appeals is similar to an issue decided by the High Court in a previous judgment in ITA No. 43/2009 dated December 14, 2010.

What did the High Court hold?

The High Court allowed the Income Tax Appeals filed by the Revenue. The Court set aside the order of the Income Tax Appellate Tribunal. The matter was remanded back to the Tribunal for restoring the appeals and for deciding them afresh. This decision was based on the reasoning that the issue raised in these appeals was similar to the issue that had been decided by the High Court in its previous judgment in ITA No. 43/2009 dated December 14, 2010. The High Court directed that a copy of the judgment in ITA No. 43/2009 be attached to form part of this judgment. No specific amount in dispute is recorded, and no issue was expressly left undecided.

What were the issues?

1. Whether the High Court should set aside the order of the Income Tax Appellate Tribunal and remand the matter for fresh consideration. The Revenue's contention is that the ITAT's order should be set aside and the appeals should be remanded for fresh adjudication. The Revenue relies on the High Court's judgment in ITA No. 43/2009 dated December 14, 2010, which dealt with a similar issue. The judgment does not explicitly record the contentions of the assessee, Asiatic Export Enterprises, other than that the appeals are being allowed based on the aforementioned High Court judgment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH THUR AY, THE 8TH DAY OF MARCH 2012/18TH PHALGUNA 1933 ITA.No. 113 of 2010 ( ) ----------------------- AGAINST ORDER IN ITA.670/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT(S)/APPELLANT:: --------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT : ------------------------- ASIATIC EXPORT ENTERPRISES, KILIKOLLOR, KOLLAM. BY SRI.E.K.NANDAKUMAR BY SRI.A.K.JAYASANKAR NAMBIAR BY SRI.K.JOHN MATHAI BY SRI.P.BENNY THOMAS BY SRI.P.GOPINATH BY SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08-03-2012, ALONG WITH ITA. 149/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ORDER UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ASSESSING OFFICER DATED 28/12/2006. ANNEXURE-B : COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 22/02/2008. ANNEXURE-C : COPY OF ORDER OF THE APPELLATE TRIBUNAL D

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