M/S.EASTERN CONDIMENTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

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ITA/64/2017HC KeralaKLHC01026140201712 March 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that since the assessee had availed the 'Vivad Se Vishwas' scheme and received a certificate in Form No. III, the appeals were not pressed. The court accepted this statement and accordingly dismissed the appeals. The reasoning was based on the procedural aspect that if a party opts for a settlement scheme that resolves the dispute, the pending appeals become infructuous. The operative direction was the dismissal of the appeals. The court also granted liberty to the assessee to file a petition to recall the order if they were unable to comply with the obligations stipulated in the Form No. III certificate. No issue was left undecided.

What were the facts?

The appeals were filed by the assessee, M/s. Eastern Condiments (P) Ltd., against orders dated October 8, 2015, and October 28, 2015, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. These orders were in relation to ITA No. 136/Coch/2015 and ITA No. 137/Coch/2015, respectively. The appeals were presented before the High Court of Kerala. The assessee's counsel informed the court that the assessee had opted to settle the disputes under the 'Vivad Se Vishwas' scheme and had received a certificate in Form No. III. Consequently, the appeals were not pressed.

What were the issues?

1. Whether the appeals, which were filed by the assessee against the orders of the ITAT, should be dismissed as not pressed, given the assessee's decision to settle the dispute under the 'Vivad Se Vishwas' scheme. This is a procedural issue concerning the maintainability of the appeals in light of the settlement. Assessee's Contention: The assessee, through its counsel, stated that it had availed the 'Vivad Se Vishwas' scheme and received the requisite certificate, and therefore, the appeals were not pressed. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the dismissal of the appeals. The court proceeded based on the assessee's submission.

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 FRIDAY, THE 12TH DAY OF MARCH 2021 / 21ST PHALGUNA, 1942 ITA.No.64 OF 2017 AGAINST THE ORDER IN ITA 136/2015 DATED 08-10-2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S.EASTERN CONDIMENTS (P) LTD. VI/91 EASTERN VALLEY, ADIMALI, IDUKKI DISTRICT. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT/S: COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, IS PRESS ROAD, ERNAKULAM, COCHIN-682018. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 12.03.2021, ALONG WITH ITA.65/2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. Nos.64 & 65/2017 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12TH DAY OF MARCH 2021 / 21ST PHALGUNA, 1942 ITA.No.65 OF 2017 AGAINST THE ORDER IN ITA 137/2015 DATED 28-10-2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S. EASTERN CONDIMENTS (P) LTD. VI/91 EASTERN VALLEY, ADIMALI, IDUKKI DISTRICT. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT/S: COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, IS PRESS ROAD, ERNAKULAM, COCHIN.682018 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 12.03.2021, ALONG WITH ITA.64/2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. Nos.64 & 65/2017 -3- J U D G M E N T [ ITA.64/2017, ITA.65/2017 ] Dated this the 12th day of March 2021 S.V. Bhatti, J. Appeals are at the instance of assessee. The orders dated 08.10.2015 and 28.10.2015 in I.T.A. No.136/Coch/2015 and I.T.A. No.137/Coch/2015 of the Income Tax Appellate Tribunal, Cochin Bench, Cochin, are assailed. 2. Advocate Arun Raj, on instructions received from assessee, informs the Court that the assessee has availed the option to settle the dispute under 'Vivad Se Vishwas' scheme, now operated by the Government and the assessee has received certificate in Form No.III. Therefore, the appeals are not pressed.

I.T.A. Nos.64 & 65/2017 -4- 3. The statement is placed on record, and appeals are dismissed accordingly. The appellant is given liberty to file petition to recall the instant order in the event the assessee is unable to comply with the obligation stipulated in certificate in Form No.III. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE jjj

I.T.A. Nos.64 & 65/2017 -5- APPENDIX OF ITA 64/2017 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 25.12.2009 PASSED UNDER SECTION 143(3) OF THE ACT FOR THE AY 2007-08 ANNEXURE B TRUE COPY OF THE ORDER DATED 20.10.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI FOR THE AY 2007-08 ANNEXURE C TRUE COPY OF THE ORDER DATED 8.10.2015 PASSED BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN FOR THE AY 2007-08 IN ITA 136/COCH/2015

I.T.A. Nos.64 & 65/2017 -6- APPENDIX OF ITA 65/2017 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 15.12.2010 PASSED UNDER SECTION 143(3) OF THE ACT FOR THE AY 2008-09 ANNEXURE B TRUE COPY OF THE ORDER DATED 23.10.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI FOR THE AY 2008-09 ANNEXURE C TRUE COPY OF THE ORDER DATED 28.10.2015 PASSED BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN FOR THE AY 2008-09

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