THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN vs. M/S. MANALTHEERAM BEACH RESORT,

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ITA/134/2009HC KeralaKLHC01024895200930 November 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the issue in this appeal is identical to the one decided in ITA No. 1130/2009, Commissioner of Income Tax v. M.s Manaltheeram Beach Resort, by judgment dated October 25, 2018. In that prior judgment, the Court had set aside the order of the Tribunal and remanded it for reconsideration for all other assessment years. Following the precedent set in the earlier judgment, the High Court directed that the same course of action would be taken in the present appeal. The appeal was allowed, with no costs awarded. The operative direction is to remand the matter to the Tribunal for fresh consideration.

What were the facts?

This appeal concerns the Commissioner of Income Tax (Central), Cochin (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent is M/s. Manaltheeram Beach Resort. The appeal raises an issue identical to one decided in ITA No. 1130/2009, which involved the same parties and was disposed of by a judgment dated October 25, 2018. In that prior judgment, the High Court had set aside the Tribunal's order and remanded it for reconsideration for all other assessment years. The common order of the Tribunal is also before the High Court in the present appeal.

What were the issues?

1. Whether the High Court should set aside the order of the ITAT and remand it for reconsideration, as was done in a similar case (ITA No. 1130/2009) involving the same parties and issues. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, M/s. Manaltheeram Beach Resort. Revenue's Contentions: The judgment does not record any specific contentions made by the Revenue, the Commissioner of Income Tax (Central), Cochin. However, the appeal itself implies disagreement with the ITAT's order.

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 FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 ITA.No. 134 of 2009 AGAINST THE ORDER/JUDGMENT IN ETA 5/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 04-09-2008 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S. MANALTHEERAM BEACH RESORT, CHOWARA P.O, BALARAMAPURAM, THIRUVANANTHAPURAM. BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 134/2009 2 JUDGMENT Vinod Chandran, J. The issue raised in the above appeal is similar to the one in I.T.A.No.1130/2009, which has been disposed of by judgment dated 25.10.2018 (Commissioner of Income Tax v. M.s Manaltheeram Beach Resort), wherein we have set aside the order of the Tribunal and sent it back for consideration for all the other assessment years. The common order of the Tribunal is placed before us in this appeal also. Hence, there will be a direction in this Appeal as in the above cited judgment. The Appeal stands allowed. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON dkr JUDGE

ITA 134/2009 3 APPENDIX APPELLANT'S/S ANNEXURES: ANNEXURE A COPY OF THE ASSESSMENT ORDER DATED 30-03-2006 ANNEXURE B COPY OF THE ORDER OF CIT (APPEALS) DATED 24-09-2007 ANNEXURE C COPY OF THE ORDER OF THE ITAT DATED 04-09-2008 ANNEXURE D COPY OF THE CIRCULAR NO. 5/2008 DATED 15-05-2008

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