SREE RAJYEL & COMPANY vs. THE COMMISSIONER OF INCOMETAX

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ITA/103/2001HC KeralaKLHC01019073200125 June 2008Author: HONOURABLE MR.JUSTICE V.K.MOHANAN,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since its own judgment in the disposed of ITR petition (dated 21/08/2003 in ITR No. 28/2000) had merged with the ITAT's order, any rectification or review of the ITAT's order could only be sought from the High Court. Therefore, the ITAT no longer had the authority to entertain such applications. The High Court closed the present Income Tax Appeal (ITA) while granting the petitioner (assessee) the freedom to make an appropriate application before the High Court itself in the already disposed of ITR.

What were the facts?

The appeal before the High Court of Kerala arose from an order of the Income Tax Appellate Tribunal (ITAT) in a miscellaneous application. The ITAT had partially granted rectification of its original appellate order. However, the High Court had already disposed of the Income Tax Revision (ITR) petition, which stemmed from the ITAT's order, via a judgment dated 21/08/2003 in ITR No. 28/2000. Consequently, the ITAT's order had merged with the High Court's judgment. The High Court noted that any rectification or review would now need to be sought from the High Court itself, not the ITAT.

What were the issues?

1. Whether the ITAT had the jurisdiction to entertain a miscellaneous application for rectification after its order had merged with the High Court's judgment in a disposed of ITR petition? (Question of law) Assessee's contention: The assessee sought rectification of the ITAT's original appellate order through a miscellaneous application. The ITAT granted partial relief. Revenue's contention: The revenue's position is not explicitly recorded in the judgment regarding the jurisdiction of the ITAT post-merger. The judgment focuses on the procedural consequence of the High Court's prior disposal of the ITR.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 25TH JUNE 2008 / 4TH ASHADHA 1930 ITA.No. 103 of 2001() --------------------- (AGAINST THE ORDER IN M.P.NO.119(COCH)/98 IN ITA.384(COCH)/1994 DATED 16/03/1999 of I.T.A.TRIBUNAL,COCHIN BENCH) .................... APPELLANT ----------------- SREE RAJVEL & COMPANY, RESIDENCY ROAD, ASRAMOM, KOLLAM. BY ADV. SRI.V.G.ARUN RESPONDENTS: ------------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. GEORGE K.GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- I.T.A.No.103 of 2001 --------------------------------- Dated, this the 25th day of June, 2008

J U D G M E N T Ramachandran Nair, J.

The ITA arises from the order in a miscellaneous application, whereunder the Income Tax Appellate Tribunal partially granted rectification of the original appellate order. It is seen that without taking note of that order in the miscellaneous petition, this Court has disposed of the I.T.R., arising from the order of the ITAT, vide judgment dated 21/08/2003 in I.T.R. No.28/2000. Since the Tribunal's order has merged with the judgment of the High Court, the rectification or review if at all possible is only in the judgment of the High Court. Therefore, the I.T.A. is closed leaving freedom to the petitioner to make appropriate application before this Court in the disposed of ITR. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg

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