C.O.JOHNY vs. COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court noted that the assessee had applied for the benefit under the 'Vivad Se Vishwas' scheme, fulfilling the condition of pendency of litigation. The Standing Counsel for the Revenue informed the court that the applications were being processed and a certificate in Form No. III would be issued within two to three weeks. The Court accepted this statement and directed that the certificate be issued within three weeks from the date of receipt of the judgment. Consequently, the Court was of the view that the appeals need not be kept pending. However, acknowledging the assessee's apprehension, the Court granted liberty to the assessee to seek revival of the appeals by filing a petition to recall the order and restore the appeals to the file for hearing on merits, in the event the certificate in Form No. III was not issued, or if issued, the assessee was unable to comply with its stipulated conditions for reasons not discernible at that time. The appeals were closed.
What were the facts?
These are five Income Tax Appeals filed by the assessee, C.O. Johny, against the orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeals pertain to assessment years 2007-08, 2008-09, 2009-10, and 2010-11. The appeals were listed for hearing on February 17, 2021. On February 9, 2021, the court had adjourned the hearing to allow the Standing Counsel for the Revenue to obtain instructions regarding the assessee's applications filed under the 'Vivad Se Vishwas' scheme. The Standing Counsel was to ascertain if the applications were received, under process, and the timeline for a decision.
What were the issues?
1. Whether the appeals should be kept pending while the assessee's applications under the 'Vivad Se Vishwas' scheme are being processed by the Revenue. Assessee's Contention (implied): The assessee, through their counsel, sought liberty to revive the appeals if the 'Vivad Se Vishwas' certificate was not issued or if they were unable to comply with its conditions for reasons not currently discernible. Revenue's Contention (implied): The Revenue, through the Standing Counsel, stated that the assessee's applications under the 'Vivad Se Vishwas' scheme were being processed and would require two to three weeks for completion and issuance of the certificate in Form No. III. The Revenue agreed to complete the process and issue the certificate within three weeks.
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 BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.157 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 493/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, IS PRESS ROAD, KOCHI - 682 018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021,
ALONG
WITH
ITA.160/2014,
ITA.163/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 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 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.160 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 495/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2009-10 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, KOCHI I S PRESS ROAD, KOCHI - 682 018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021,
ALONG
WITH
ITA.157/2014,
ITA.163/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 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 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.163 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 496/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2010-11 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY-683572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX I S PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021,
ALONG
WITH
ITA.157/2014,
ITA.160/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 4 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 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.165 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 494/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2008-09 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY – 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, KOCHI I S PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021,
ALONG
WITH
ITA.157/2014,
ITA.160/2014, ITA.163/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 5 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 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.75 OF 2016 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN C.O.NO.33/COCH/2013 IN ITA 493/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT/ RESPONDENT/ REVENUE : THE COMMISSIONER OF INCOME TAX I.S. PRESS ROAD, KOCHI – 682 018. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021,
ALONG
WITH
ITA.157/2014,
ITA.160/2014, ITA.163/2014, ITA.165/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 6 JUDGMENT Dated this the 17th day of February 2021 S.V.Bhatti, J. On 09.02.2021, at the request of the learned Standing Counsel for respondent Adv.Jose Joseph, the appeals stand adjourned to today, to enable him to get instructions from the department whether the application(s) filed by the assessee/appellant under 'Vivad Se Vishwas' scheme has been received, whether the application is under process, if so, the time within which a decision is taken on the application filed by the assessee/appellant. 2. The learned Standing Counsel referring to the instructions received in this behalf from the Department states that the assessee/appellant, in fact, has applied for availing the benefit under the scheme; the applications are being processed; two weeks to three weeks time is required for processing the applications and to issue a certificate in Form No.III. The statement of the learned Standing Counsel is placed on record and accepted. 3. The appellant/assessee as is evident, by complying with one of the conditions viz. pendency of litigation, for availing the
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 7 benefit under the scheme has availed the option of amnesty payment. Hence, we are of the view that the process already carried on by the department, can be completed and the certificate in Form No.III can be issued in accordance with the scheme, to the assessee/appellant within three weeks from the date of receipt of copy of this judgment. Therefore, we are of the view that the appeals need not be kept pending. 4. We take note of the apprehension voiced by Adv.Arun Raj that in case the appellant/assessee does not receive certificate in Form No.III or that even after receiving the certificate for a reason which cannot be envisaged today assessee fails to comply with the condition of depositing the amount, then, liberty be granted to the assessee/appellant to seek revival of the appeals and press for hearing. 5. We take note of the reasonableness in the apprehension voiced by Adv.Arun Raj. Hence, we are of the view that liberty can be granted to the assessee/appellant to seek for recall of our order and restore the appeals to file, either in the event where certificate in Form No.III is not issued or where certificate in Form No.III is issued to the assessee, but the assessee for a reason not discernible today, is unable to comply with the conditions
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 8 stipulated in Form No.III Certificate. Assessee is given liberty to ask for revival of the appeals by filing a petition, to recall the order and to restore the appeals back to file and be heard on merits. The appeals are closed. Sd/- S.V.BHATTI, JUDGE
Sd/- BECHU KURIAN THOMAS, JUDGE RKM
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 9 APPENDIX OF ITA 157/2014 PETITIONER'S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2007-08. ANNEXURE B A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2007-08. ANNEXURE C A TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2007-08 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 10 APPENDIX OF ITA 160/2014 PETITIONER'S EXHIBITS: ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2009-10. ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)-I, KOCHI FOR THE AY 2009-10. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2009-10 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 11 APPENDIX OF ITA 163/2014 PETITIONER'S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2010-11 ANNEXURE B A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2010-11. ANNEXURE C A TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2010-11 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 12 APPENDIX OF ITA 165/2014 PETITIONER'S EXHIBITS: ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2008-2009. ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE 2008-2009. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2008-2009 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.
ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 13 APPENDIX OF ITA 75/2016 PETITIONER'S EXHIBITS: ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2007-2008 ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/04/2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)- 1,KOCHI FOR THE AY 2007-2008. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/3/2013 PASSED IN C.O NO:33/COCH/2013 IN ITA NOS. 493/COCH/2013 FOR THE AY 2007- 2008 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.
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