M/S. CITY CENTRE BUILDERS AND DEVELOPERS vs. INCOME TAX APPELLATE TRIBUNAL

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WP(C)/7668/2016HC KeralaKLHC01055092201602 June 2016Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The provided judgment excerpt is a procedural order from the High Court of Kerala and does not contain any findings or decisions by the Income Tax Appellate Tribunal. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. No operative directions or relief granted by the Tribunal can be identified. Consequently, any issue left undecided by the Tribunal is also not recorded.

What were the facts?

The petitioner, City Centre Builders & Developers, represented by its Authorized Signatory Mr. C.A. Saleem, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondents are the ITAT, the Commissioner of Income Tax, Ernakulam, and the Deputy Commissioner of Income Tax, Circle 2(1), Thrissur. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by the petitioner or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by each side cannot be identified from this judgment excerpt.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C).No. 7668 of 2016
ITA NO.907/COCH/2007
ITA NO.72/COCH/2015

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 2ND DAY OF JUNE 2016/12TH JYAISHTA, 1938 WP(C).No. 7668 of 2016 (G) --------------------------- PETITIONER : ---------------------- CITY CENTRE BUILDERS & DEVELOPERS, CITY CENTRE, ROUND WEST, THRISSUR -680 001 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. C.A.SALEEM. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD SRI.JACOB JOHN (TRIVANDRUM) RESPONDENT(S): ----------------------------- 1. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD 682 030 2. COMMISSIONER OF INCOME TAX, ERNAKULAM- 682 017 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), THRISSUR -680 001 R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 7668 of 2016 (G) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12-2006 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 22-10-1997 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 15/05/2009 IN ITA NO.907/COCH/2007 EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 04-01-2011 IN ITA NO.420/09 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED IN REMAND PROCEEDINGS DATED 28/03/2013 EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY CIT (APPEALS) DATED 16/10/2014 EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF CROSS OBJECTION DATED 27/04/2015 EXHIBIT P8 TRUE COPY OF THE ORDER OF THE ITAT IN ITA NO.72/COCH/2015 AND CROSS OBJECTION NO .09/COCH/2015 DATED 22/01/2016 RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------ /TRUE COPY/ P.A.TO JUDGE sts A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 7668 of 2016 -------------------------------------- Dated this the 2nd day of June, 2016

JUDGMENT The petitioner challenges Ext.P8 to the extent that the cross objection filed by the petitioner has been dismissed as infructuous.

2.

Heard the learned counsel for the petitioner and the learned standing counsel appearing for the respondent.

3.

Cross objection is filed under Section 253(4) of the Income Tax Act. When a cross objection is filed in an appeal, it has to be treated as an independent appeal and has to be decided irrespective of the fact as to whether the appeal filed by the department has been dismissed on whatever grounds. There is no doubt about the above proposition. The appellate authority was therefore not justified in rejecting the cross objection as infructuous. Hence, this writ petition is allowed. Ext.P8 to the extent of dismissing the cross objection is set aside. There will be a W.P.(C) No. 7668 of 2016 -2- direction to the first respondent to consider the cross objection No.09/Coch/2015 filed by the petitioner and final order shall be passed after hearing the petitioner within a period of three months from the date of receipt of a copy of this judgment. It is made clear that the interim order dated 4.4.2016 in I.A.No.4607 of 2016 shall continue until the disposal of the cross objection. A.M. SHAFFIQUE JUDGE Scl/3.06.2016

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