THE COMMISSIONER OF INCOME TAX vs. SHRI NAVAS M MEERAN

PDF · subscribers
ITA/236/2010HC KeralaKLHC01026928201026 July 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable. The reasoning was based on the fact that the value of the subject appeal was less than the limit stipulated by the CBDT Circular. The Court referred to the Supreme Court judgment in S.C. Naregal (supra), which considered the effect of CBDT Circulars and dismissed appeals falling within their purport. Therefore, applying the Supreme Court's precedent and the latest circular, the High Court concluded that the appeal was not maintainable and consequently dismissed it. No specific issue was left undecided; the entire appeal was disposed of on the ground of maintainability.

What were the facts?

The Revenue, Commissioner of Income Tax, Cochin, is the appellant in this appeal before the High Court of Kerala. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in IT(S&S)A.No.146/Coch/2005 dated November 5, 2009. The respondent is Shri Navas M Meeran. The appeal was filed by the Revenue. The High Court noted that the value of the subject appeal was less than the limit prescribed by a CBDT Circular.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court, considering the monetary limit prescribed by the CBDT Circular and the decision of the Supreme Court in S.C. Naregal v. Commissioner of Income Tax. The Revenue, through its Standing Counsel, argued that the appeal should be dismissed as it falls within the purview of the CBDT Circular regarding monetary limits for filing appeals. The Revenue relied on the Supreme Court judgment in S.C. Naregal v. Commissioner of Income Tax (2019) 418 ITR 455 (SC). The Respondent was represented by their counsel, but no specific arguments were recorded for the respondent in the judgment.

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 MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 236 OF 2010 AGAINST THE ORDER IN IT(S&S)A.No.146/Coch/2005 dated 5.11.2009 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: SHRI NAVAS M MEERAN MANALUMPARAYIL HOUSE, ADIMALI. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.236 of 2010 2 JUDGMENT S.V.Bhatti, J. The Revenue is the appellant in the instant appeal. 2. Heard learned Standing counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT Circular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circular and dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limit stipulated by CBDT Circular, and also the judgment of Apex Court in S.C.Naregal (supra) is applicable to the appeal. Referring to the Supreme Court judgment and latest circular, we are of the view that the appeal is not maintenable, hence is dismissed. Sd/- S.V.BHATTI JUDGE sd/- BECHU KURIAN THOMAS JUDGE css/

APPENDIX OF ITA 236/2010 PETITIONER'S ANNEXURE ANNEXURE 'A' COPY OF ASSESSMENT ORDER 158BD R.W.S. 158BC DATED 13.03.1998 FOR THE BL.PERIOD 87-88 TO 96-97 & BR.P.01.04.96 TO 17.06.1996 RELEVANT TO ASST.YEAR 1997-98. ANNEXURE 'B' COPY OF THE ORDER DATED 24.05.2000 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ITA NO.24/COCH/1998. ANNEXURE 'C' COPY OF THE ORDER DATED 09.04.2003 OF THE HON'BLE HIGH COURT OF KERALA ITA.NO. 103 OF 2000 ANNEXURE 'D' COPY OF THE ORDER U/S. 158BC DATED 20.05.2005. ANNEXURE 'E' COPY OF THE ORDER DATED 05.11.2009 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IT(SS)A NO.146/COCH/2005 ANNEXURE F COPY OF THE ORDER SHEET

Recent GST High Court judgments

Search GST case law →