THE COMMISSIONER OF INCOME TAX vs. SHRI.A.P.VINU

PDF · subscribers
ITA/108/2013HC KeralaKLHC01025993201322 September 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the Income Tax Appeals filed by the Revenue were rendered ineffective because the assessee had opted for the 'Vivad Se Vishwas' scheme during the pendency of the appeals. The Court dismissed the appeals as ineffective. The Court also granted liberty to the assessee or Revenue to file a petition to recall the order if the assessee's request under the 'Vivad Se Vishwas' scheme was not taken to its logical conclusion. The specific findings of the ITAT or the substantive issues that led to the original appeals were not decided by the High Court, as the matter was disposed of on a procedural ground related to the settlement scheme.

What were the facts?

These are two Income Tax Appeals (ITA Nos. 18 of 2011 and 108 of 2013) filed by the Commissioner of Income Tax-II, Cochin, against orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeals challenge orders dated August 5, 2010, and August 10, 2012, concerning assessment years not explicitly stated. The respondent is Sri. A.P. Vinu, representing Alukkas Jewellery. During the pendency of these appeals before the High Court of Kerala, the assessee informed the court that they had opted to settle the dispute under the 'Vivad Se Vishwas' scheme. Consequently, the appeals were dismissed as ineffective.

What were the issues?

1. Whether the appeals filed by the Revenue are rendered ineffective due to the assessee opting for the 'Vivad Se Vishwas' scheme? (Question of law) Assessee's Contention: The assessee, through their counsel, informed the Court that they had availed the option to settle the dispute under the 'Vivad Se Vishwas' scheme. No specific arguments were recorded for the Revenue regarding this point, other than their filing of the appeals. Revenue's Contention: The Revenue filed the appeals against the orders of the ITAT. No specific arguments were recorded for the Revenue regarding the impact of the 'Vivad Se Vishwas' scheme on the pending appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 22ND DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 ITA NO. 18 OF 2011 AGAINST THE ORDER IN ITA 383/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-II COCHIN BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.A.P.VINU, ALUKKAS JEWELLERY,M.G.ROAD, ERNAKULAM, COCHIN-11 BY ADV SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 22.09.2021, ALONG WITH ITA.108/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.18/2011 & 108/2013 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 22ND DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 ITA NO. 108 OF 2013 AGAINST THE ORDER IN ITA 313/2011 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-II, COCHIN BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.A.P.VINU, ALUKKAS JEWELLERY,M.G.ROAD, ERNAKULAM, COCHIN-11 BY ADV SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 22.09.2021, ALONG WITH ITA.18/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.18/2011 & 108/2013 -3- J U D G M E N T [ITA Nos.18/2011, 108/2013] S.V. Bhatti, J. Appeals are at the instance of Revenue. The orders dated 05.08.2010 and 10.08.2012 in I.T.A. No.383/Coch/2007 and I.T.A. No.313/Coch/2011 of the Income Tax Appellate Tribunal, Cochin Bench, Cochin, are assailed. 2. Advocate Mr A Kumar, on instructions received from the assessee, informs the Court that the assessee has availed the option to settle the dispute under 'Vivad Se Vishwas' scheme. 3. The Income Tax Appeals are dismissed as ineffective, for, the assessee, during the pendency of the appeals, has opted for the benefit provided under the 'Vivad Se Vishwas' scheme.

ITA Nos.18/2011 & 108/2013 -4- The assessee/Revenue, as the case may be, is given liberty to file petition to recall the instant order in the event of not taking the request of the assessee to its logical end under the Scheme. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE jjj

ITA Nos.18/2011 & 108/2013 -5- APPENDIX OF ITA 108/2013 PETITIONER ANNEXURE ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DATED 27/12/2006 FOR THE ASST. YEAR 2004-05. ANNEXURE B: TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 15/01/2006. ANNEXURE C: TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 383/COCH/2007 DATED 30/03/2009. ANNEXURE D: TRUE COPY OF THE PENALTY DATED 20/08/2009. ANNEXURE E: TRUE COPY OF THE JUDGMENT DATED 5/10/2009 IN ITA 1690/2009. ANNEXURE F: TRUE COPY OF THE ORDER DATED 18/02/2010 IN RP NO. 23/2010 IN ITA 1690/2009. ANNEXURE G: TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 14/07/2010 IN ITA 383/COCH/2007. ANNEXURE H: TRUE COPY OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 12/01/2011 ANNEXURE I: CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL DATED 14/07/2010 IN ITA 313/COCH/2011 DATED 10/08/2012 WITH A COPY.

ITA Nos.18/2011 & 108/2013 -6- APPENDIX OF ITA 18/2011 PETITIONER ANNEXURE ANNEXURE A: COPY OF ASSESSMENT ORDER U/S 143(3) DATED 27/12/2006 FOR THE ASSESSMENT YEAR 2004-05. ANNEXURE B: COPY OF THE ORDER DATED 15/01/2006 OF THE CIT(APPEALS). ANNEXURE C: COPY OF THE ORDER DATED 30/03/2009 OF THE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE D: COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT DATED 5/10/2009. ANNEXURE E: COPY OF THE REVIEW PETITION FILED BEFORE THE HON'BLE HIGH COURT. ANNEXURE F: COPY OF THE JUDGMENT DATED 18/02/2010 OF THE HON'BLE HIGH COURT ON THE REVIEW PETITION FILED. ANNEXURE G: COPY OF THE ORDER DATED 8/7/2010 OF THE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE H: CERTIFIED COPY OF THE ORDER DATED 14/07/2010 OF THE INCOME TAX APPELLATE TRIBUNAL ON THE MISC. PETITION FILED.

Recent GST High Court judgments

Search GST case law →