THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. TONO THOMAS,
What did the High Court hold?
The High Court noted the developments and the statement made by the respondent/assessee regarding their availing of the 'Vivad Se Vishwas' Scheme. The Court acknowledged that the assessee had opted for this scheme to resolve the disputes. Consequently, the Court was of the view that the appeals did not need to remain pending before it. The appeals were closed. However, liberty was granted to the appellant/Department to file a petition to recall the order and revive the appeals if the 'Vivad Se Vishwas' certificate in Form No. III could not be issued to the assessee, or if the assessee failed to comply with the conditions stipulated in the certificate. This liberty was granted to ensure that the Department's interests were not prejudicially affected if the challenge to the ITAT's order needed to be canvassed at a later stage.
What were the facts?
These appeals were filed by the Revenue (Principal Commissioner of Income Tax, Kochi-2) against the common order dated 05.02.2016 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA Nos. 355/Coch/2014, 356/Coch/2014, and 441/Coch/2015. The appeals challenged the ITAT's decision concerning assessments for various years. During the pendency of these appeals before the High Court, the assessee informed the court that they had availed the 'Vivad Se Vishwas' Scheme and filed applications before the designated authority, which were under process by the Department. The assessee's counsel stated that the assessee had opted for the scheme to resolve the disputes.
What were the issues?
1. Whether the appeals filed by the Revenue against the ITAT's order dated 05.02.2016 should be kept pending on the files of the High Court, given that the assessee has opted for the 'Vivad Se Vishwas' Scheme. Assessee's Contention: The assessee, through their counsel, stated that they have availed the 'Vivad Se Vishwas' Scheme and filed applications before the designated authority, which are being processed. They submitted that the appeals need not be kept pending as other options for dispute resolution are being pursued. Revenue's Contention: The Revenue's counsel did not oppose the submission for closing the appeals but requested liberty to seek recall of the order and revive the appeals if the 'Vivad Se Vishwas' certificate in Form No. III could not be issued to the assessee, or if the assessee failed to comply with the conditions imposed in the certificate. They sought to preserve their right to argue the appeals on merits later if necessary.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Cochin
ITA.103/2016, ITA.107/2016, ITA.108/2016 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.103 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 355/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-2, C.R.BUILDINGS, I.S.PRESS ROAD,KOCHI - 682 018. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: M/S TANVEST PROPERTIES, (PAN AACFT9134G), FLAT NO. 12A, EXPRESS ESTATE, KALOOR, KOCHI -682 017. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.P.GOPINATH R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM R1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03.03.2021, ALONG WITH ITA.107/2016, ITA.108/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.103/2016, ITA.107/2016, ITA.108/2016 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.107 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 441/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI - 2, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: SIJI TONO, (PAN AAZPT3718R), FLAT NO.12A, EXPRESS ESTATE, KALOOR, KOCHI - 682 017. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.P.GOPINATH R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM R1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03.03.2021, ALONG WITH ITA.103/2016, ITA.108/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.103/2016, ITA.107/2016, ITA.108/2016 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.108 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 355/2014 DATED 05-02-2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-2, C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682018. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEP SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: TONO THOMAS, (PAN ABPPT6266M), FLAT NO.12A, EXPRESS ESTATE, KALOOR, KOCHI-682017. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.P.GOPINATH R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM R1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03.03.2021, ALONG WITH ITA.103/2016, ITA.107/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.103/2016, ITA.107/2016, ITA.108/2016 -4- JUDGMENT [ ITA.103/2016, ITA.107/2016, ITA.108/2016 ] Dated this the 3rd day of March 2021 S.V.Bhatti,J. Appeals are at the instance of revenue. The common order dated 05.02.2016 of Income Tax Appellate Tribunal, Cochin bench in I.T.A Nos.355/Coch/2014, 356/Coch/2014 and 441/Coch/2015 has assailed in the appeals. 2. Adv.Raja Kannan referring to the instructions received from the respondent/assessee has stated that the assessee has availed the option now available to an assessee under 'Vivad Se Vishwas' Scheme and filed applications before the designated authority. These applications are being processed by the Department. 3. We take note of the developments, place on record the statement of the respondent/assessee and we are of the view that the appeals need not be kept pending on the files of this Court
ITA.103/2016, ITA.107/2016, ITA.108/2016 -5- while other options to give quietus to the dispute is availed by the assessee and therefore, these appeals can be closed. 4. Adv.Christopher Abraham appearing for the Department states that liberty may be preserved to the appellant/Department to seek recall of the instant order and revive the appeals to the original number, hear and dispose of the appeals on merits, in the event of the Department finding that the certificate in Form No.III could not be issued to the assessee/or the Department issues certificate in Form No.III and the assessee fails to comply with the condition imposed by the Department in certificate in Form No.III. According to him, the closure of appeals by this judgment ought not to prejudicially affect the interest of Department, if the challenge to the common order dated 05.02.2016 needs to be canvassed at a later point of time. 5. The Advocate appearing for the assessee/respondent does not oppose the submission. Hence the following order: a) I.T.A Nos.103/2016, 107/2016 and 108/2016 are closed. b) Appellant is given liberty to file petition to recall the
ITA.103/2016, ITA.107/2016, ITA.108/2016 -6- instant order in the event either the Department finds that the certificate in Form No.III could not be issued to the assessee and/ or the Department issues certificate in Form No.III and the assessee fails to comply with the condition imposed by the Department in certificate in Form No.III . Appeals are closed by granting the above liberty. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE JS
ITA.103/2016, ITA.107/2016, ITA.108/2016 -7- APPENDIX OF ITA 103/2016 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2010. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 3.3.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOCHI. ANNEXURE C TRUE COPY OF THE COMMON ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016.
ITA.103/2016, ITA.107/2016, ITA.108/2016 -8- APPENDIX OF ITA 107/2016 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2010. ANNEXURE B TRUE COPY OF THE A APPELLATE ORDER DATED 9.6.2015 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)- II, KOCHI. ANNEXURE C TRUE COPY OF THE COMMON ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016.
ITA.103/2016, ITA.107/2016, ITA.108/2016 -9- APPENDIX OF ITA 108/2016 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2010. ANNEXURE B TRUE COPY OF THE A APPELLATE ORDER DATED 3.3.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)- II, KOCHI. ANNEXURE C TRUE COPY OF THE COMMON ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016.
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