THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. BEST BAKERY & ICE CREAM PARLOUR

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ITA/131/2012HC KeralaKLHC01024053201225 January 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala decided to remand the appeal back to the Income Tax Appellate Tribunal (ITAT) for fresh consideration. The Court noted that similar matters, which had relied on a decision of a co-ordinate bench of the Tribunal in M/s Matha Enterprises, Angamaly v. Commissioner of Income Tax, Ernakulam, had been sent back to the Tribunal. As the present appeal deals with the same subject matter, it was deemed appropriate to follow the same course of action. Consequently, the appeal was disposed of by remanding the matter to the ITAT, and the impugned order of the Tribunal was vacated. The specific issues decided by the ITAT are not detailed, nor is the amount in dispute.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (Central), Kochi, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 31, 2012. The respondent is M/s. Best Bakery & Ice Cream Parlour. The appeal concerns the assessment year(s) not explicitly stated but implied to be related to the orders under challenge. The procedural history involves an order under Section 143(3) of the Assessing Officer dated December 29, 2008, an order of the Commissioner of Income Tax (Appeals) dated June 15, 2010, and the impugned order of the ITAT. The High Court of Kerala is hearing the appeal.

What were the issues?

1. Whether the High Court should remand the appeal to the ITAT for fresh consideration, given that similar matters relied upon by the Tribunal have been sent back to the Tribunal for reconsideration. This is a question of mixed law and fact, turning on the procedural fairness and consistency of judicial pronouncements. Contentions: Assessee (Respondent): Relied on the submission that similar matters, where the Tribunal had relied on a decision of a co-ordinate bench in M/s Matha Enterprises, Angamaly v. Commissioner of Income Tax, Ernakulam, have been remanded back to the Tribunal. Therefore, this appeal should also be remanded. Revenue (Appellant): No specific arguments are recorded for the Revenue in the provided text.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY, THE 25TH DAY OF JANUARY 2018 / 5TH MAGHA, 1939 ITA.No. 131 of 2012 --------------------- AGAINST THE ORDER/JUDGMENT IN ITA 510/COCH/2010 of I.T.A.TRIBUNAL, COCHIN BENCH DATED 31-01-2012 APPELLANT(S)/RESPONDENT ----------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADVS.SRI. P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT: ----------------------- M/S. BEST BAKERY & ICE CREAM PARLOUR NEAR KSRTC BUS STAND, ANGAMALY, PIN-683 572. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.J.R.PREM NAVAZ R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SMT.NIVEDITA A.KAMATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No. 131 of 2012 ------------------- APPENDIX ---------- APPELLANT(S)' ANNEXURES: ----------------------- ANNEXURE A: COPY OF THE ORDER U/S.143(3) OF THE ASSESSING OFFICER DATED 29-12-2008. ANNEXURE B: COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 15-06-2010. ANNEXURE C: COPY OF THE ORDER OF THE TRIBUNAL DATED 31-01-2012. ANNEXURE D: COPY OF THE JUDGDMENT IN ITA. 1171/2009. RESPONDENT(S)' ANNEXURES: ------------------------ NIL /TRUE COPY/ PA TO JUDGE dkr

K.VINOD CHANDRAN & ASHOK MENON, JJ. ------------------------------------------- I.T.A. No. 131 of 2012 ------------------------------------------- Dated this the 25th day of January, 2018 J U D G M E N T Vinod Chandran, J. The learned Counsel appearing for the respondent submits that similar matters in which the Tribunal had relied on the decision of another co-ordinate bench of the Tribunal in M/s Matha Enterprises, Angamaly v. Commissioner of Income Tax, Ernakulam (ITA No.302/2010 and connected cases) have been sent back to the Tribunal for fresh consideration. The above appeal also deals with the very same subject matter. In such circumstances, the appeal is relegated back to the Tribunal along with I.T.A.No.115/2012 and connected cases, relating to the very same assessee, who is the respondent herein. Hence, the above appeal is also disposed of remanding the matter to the Tribunal and vacating the order of the Tribunal impugned herein. Sd/- K.VINOD CHANDRAN Judge Sd/- ASHOK MENON Judge dkr

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