THE COMMISSIONER OF INCOME TAX,TRIVANDRM vs. SIRAJUDEEN.A

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ITA/143/2010HC KeralaKLHC01026835201007 March 2012Bench: HONOURABLE MR. JUSTICE BABU MATHEW P.JOSEPH,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the appeal filed by the Revenue. The Tribunal's order dated 27/05/2009 was set aside. The Court's reasoning was that its own judgment in ITA Nos. 1766 & 1785 of 2009 dated 24/03/2010 had already set aside the ITAT order (in ITA Nos. 116 & 117 of 2008 dated 20/04/2009) which the Tribunal had followed to decide the present case. The High Court noted that the Tribunal itself had stated that the facts in the present case were exactly similar to the case decided by the High Court in its earlier judgment. Consequently, the assessee's appeal was restored back to the Tribunal for reconsideration and a fresh decision, to be based on the observations and findings in the High Court's aforementioned judgment. No issue was expressly left undecided.

What were the facts?

This appeal was filed by the Revenue (Commissioner of Income Tax, Thiruvananthapuram) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The ITAT's order was based on its previous decision in ITA Nos. 116 & 117 of 2008 dated 20/04/2009. The assessee is Sri. Sirajudeen.A, proprietor of S.N. Fashion Jewellery, Oyoor, Kollam. The assessment year(s) are not explicitly stated in the provided text. The procedural history involves an order under Section 143(3) by the Assessing Officer, an appeal to the Commissioner of Income Tax (Appeals), and then an appeal to the ITAT. The High Court noted that its own judgment in ITA Nos. 1766 & 1785 of 2009 dated 24/03/2010 had set aside the very ITAT order that was relied upon in the present case.

What were the issues?

1. Whether the High Court should set aside the order of the Income Tax Appellate Tribunal (ITAT) dated 27/05/2009, which was passed by following its own earlier order in ITA Nos. 116 & 117 of 2008 dated 20/04/2009. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee before the High Court. The assessee was represented by counsel. Revenue's Contentions: The Revenue, as the appellant, argued that the ITAT's order should be set aside. The Revenue relied on a judgment of the High Court in ITA Nos. 1766 & 1785 of 2009 dated 24/03/2010, which had previously set aside the ITAT order that formed the basis for the impugned order in the present appeal. The Revenue was represented by learned Senior counsel.

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 C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH WEDNESDAY, THE 7TH DAY OF MARCH 2012/17TH PHALGUNA 1933 ITA.No. 143 of 2010 ( ) ----------------------- (AGAINST ORDER IN ITA.145/2007 DATED 27/05/2009 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT(S)/RESPONDENT: ----------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON, SR.SC FOR INCOME TAX SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT: ------------------------ SRI.SIRAJUDEEN.A, S.N. FASHION JEWELLERY, OYOOR, KOLLAM. BY ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07-03- 2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA NO.143/2010 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ORDER UNDER SECTION 143(3) OF THE ASSESSING OFFICER DATED 29/03/2006. ANNEXURE-B : COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 10/11/2006. ANNEXURE-C : COPY OF ORDER OF THE ITAT IN THE CASE OF A SHIHABUDEEN DATED 20/04/2009. ANNEXURE-D : COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 27/05/2009. //TRUE COPY// PA TO JUDGE. jg

C.N.RAMACHANDRAN NAIR & BABU MATHEW P. JOSEPH, JJ. .................................................................... I.T.A.No.143 of 2010 .................................................................... Dated this the 7th day of March, 2012. J U D G M E N T Ramachandran Nair, J. This is an appeal filed by the Revenue against the order of the Tribunal, which is rendered by them following another order issued by the Tribunal in I.T.A.Nos.116 & 117 of 2008 dated 20/04/2009. When the appeal is taken up today, learned Senior counsel for the appellant produced judgment of this Court in ITA Nos.1766 & 1785 of 2009 dated 24/03/2010, wherein this Court set aside the above order of the Tribunal relied upon by them in deciding this case. 2. Since the Tribunal itself has stated that facts in this case are exactly similar to the above case decided by them, following our judgment above referred, we allow the appeal by setting aside the order of the Tribunal and restore the assessee's appeal back to the Tribunal for reconsideration and fresh decision based on observations and findings in the judgment above referred.

ITA No.143/2010 2 The Registry will attach a copy of this judgment in I.T.A.Nos.1766 & 1785 of 2009 dated 24/03/2010, which will form part of the judgment. (C.N.RAMACHANDRAN NAIR, JUDGE) (BABU MATHEW P. JOSEPH, JUDGE) jg

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