COMMISSIONER OF INCOME TAX,COCHIN vs. SMT.CELENE JACOB,M/S.CUTPIECE CENTRE

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ITR/1/2002HC KeralaKLHC01021166200202 June 2008Bench: HONOURABLE MR.JUSTICE V.K.MOHANAN,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court declined to answer the questions referred by the ITAT. The reasoning was primarily based on the significant delay in the proceedings, the fact that the matter related to an assessment year over 25 years old, the low tax effect of Rs. 29,500/-, and the failure to serve notice on the respondent even after the reference was made in 2000. The court considered it not worthwhile for the department to pursue the assessee given these circumstances. The court closed the reference case. However, the Revenue was granted liberty to revive the matter if any other connected case was pending where the party was represented.

What were the facts?

This is a Tax Reference case filed by the Revenue (Commissioner of Gift Tax, Cochin) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, concerning the assessment year 1982-83. The reference was made by the Tribunal in the year 2000. As of the date of the judgment (June 2, 2008), notice had not been served on the respondent (Celene Jacob). The tax effect in dispute was Rs. 29,500/-. The matter pertained to a period over 25 years prior to the judgment.

What were the issues?

1. Whether the High Court should answer the questions referred by the ITAT, given the delay and the low tax effect? Assessee's contentions: The judgment does not record any specific contentions made by the assessee. The court's decision appears to be based on administrative and practical considerations rather than arguments on the merits of the case. Revenue's contentions: The Revenue initiated the reference, implying they sought to have the questions answered. However, the judgment does not detail their specific arguments or the legal provisions they relied upon. The court's decision to decline answering the questions suggests that the Revenue's efforts to pursue the reference were not successful due to the procedural issues.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND JUNE 2008 / 12TH JYAISHTA 1930 ITR.No. 1 of 2002() ------------------- AGAINST THE ORDER DATED / / IN RA.98/COCH/1990 IN GTA.36/COCH/1987 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF GIFT TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ------------- CELENE JACOB, M/S.CUTPIECE CENTRE, ERNAKULAM. THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 02/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Reference No.1 of 2002 .................................................................... Dated this the 2nd day of June, 2008. JUDGMENT Ramachandran Nair, J. This case referred at the instance of the Revenue relates to assessment for the year 1982-83. The case was referred by the Tribunal in the year 2000. Even as of now, notice is not served on the respondent. We have gone through the orders and we find that the tax effect is as low as Rs.29,500/-. Having regard to the small amount of tax involved, we do not think it worthwhile for the department to try to trace the assessee. Since the matter relates to a period which is beyond 25 years back and since notice is not served even as of now, we decline to answer the questions referred and close the reference case. However, if there is any other connected case pending in this court wherein party is represented, department is given freedom to revive this matter to be heard along with such case. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge

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