M/S SAMURAI TECHNO TRADING CO. vs. THE COMMISSIONER OF INCOME TAX

WP(C)/32011/2011HC KeralaKLHC01074846201101 November 2022Author: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, in its order dated November 1, 2022, decided to close the writ petition. The reasoning provided is that the learned counsel for the petitioner submitted that the writ petition could be closed because there were no instructions from the party. The court accepted this submission and proceeded to close the case. No decision was made on the merits of any underlying tax dispute, as the petition was disposed of on procedural grounds related to the representation of the petitioner. The ratio decidendi is that a writ petition can be closed if the petitioner's counsel states there are no instructions from the party, especially in circumstances where the key individual involved has passed away.

What were the facts?

This is a writ petition filed by M/s Samurai Techno Trading Co. Ltd., through its Director, Alex Cherian, against the Commissioner of Income Tax and Assistant Commissioners of Income Tax. The writ petition was filed in the High Court of Kerala at Ernakulam. The procedural history indicates that on October 18, 2022, the counsel for the petitioner informed the court that the director through whom the petition was filed had passed away. The matter was then adjourned for the petitioner to take necessary steps. On November 1, 2022, the learned counsel for the petitioner submitted that the writ petition could be closed as there were no instructions from the party.

What were the issues?

The primary issue before the court was how to proceed with the writ petition given the unfortunate demise of the petitioner's director, who was the key individual filing and instructing on the case. The court needed to decide whether to allow the petition to be closed or to grant further time for the company to appoint a new representative and provide instructions. The petitioner's counsel argued that the petition should be closed due to the lack of instructions from the party following the director's death. The revenue's arguments, if any, are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C) NO. 32011 OF 2011 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN TUESDAY, THE 1ST DAY OF NOVEMBER 2022 / 10TH KARTHIKA, 1944 WP(C) NO. 32011 OF 2011 PETITIONER/S: M/S SAMURAI TECHNO TRADING CO. LTD., C/O. NO. 6, NEPTUNE COLONY,, CHILVANNOOR, KOCHI - 682 020,, REPRESENTED BY ITS DIRECTOR,, ALEX CHERIAN. BY ADV SRI.V.PHILIP MATHEW RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX ERNAKULAM - 682 018. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX (INV), CIRCLE -2 (1),, ERNAKULAM - 682 018. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(3) RANGE -1, ASSESSING OFFICER, ERNAKULAM - 682 018. 4 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -4 (1), ERNAKULAM - 682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 32011 OF 2011 2 P.V.KUNHIKRISHNAN, J --------------------------------------- W.P.(C) No. 32011 of 2011 -------------------------------------- Dated this the 1st day of November, 2022

JUDGMENT When this writ petition came up for consideration on 18.10.2022, the counsel for the petitioner submitted that the director through whom this writ petition is filed is no more. Hence, the writ petition was posted today for taking steps. Today, the learned counsel for the petitioner submitted that the writ petition can be closed because there is no instruction from the party. Therefore, this writ petition is closed. P.V.KUNHIKRISHNAN

JUDGE SKS

WP(C) NO. 32011 OF 2011 3 APPENDIX PETITIONER'S EXHIBITS

: EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 26.3.1997 PASSED UNDER sEC. 143(3) OF THE ACT FOR THE ASSESSMENT YEAR 1944-95 EXT.P2 COPY OF THE ORDER DATED 19.5.1999 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) I KOCHI EXT.P3 COPY OF THE ORDER DATED 15.10.2003 IN ITA NO.381/COCH/1999 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH EXT.P4 COPY OF THE JUDGMENT DATED 4.11.2009 PASSED BY THIS HON'BLE COURT IN ITA NO.9/2005 EXT.P5 COPY OF THE PETITION DATED 22.3.2010 FILED BY THE PETITIONER BEFORE THE ASSESSING OFFICER EXT.P6 COPY OF THE BY COMMUNICATION DATED 24.1.2011 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER EXT.P7 COPY OF THE RELEVANT PAGES OF THE PETITION DATED 24.2.2011 FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH EXT.P8 COPY OF THE ORDER DATED 26.7.2011 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH EXT.P9 COPY OF THE COMMON JUDGMENT DATED 24.8.2011 PASE BY THIS HONBLE COURT IN WA 531/2011 532/201 AND 533/2011 EXT.P10 COPY OF THE ORDER DATED 29.7.2009 PASSED BY THE CHIEF COMMISSIONER OF INCOME TAX RESPONDENT'S EXHIBITS : NIL

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