THE COMMISSIONER OF INCOME TAX vs. M/S. TRANS ASIAN SHIPPING SERVICE PVT. LTD.

ITA/250/2015HC KeralaKLHC01025651201509 October 2015Bench: HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Commissioner of Income Tax. The Court's decision was based on its prior judgment in a similar matter, ITA 248/15. The Court explicitly stated that following the judgment in Trans Asian Shipping Services Private Limited v. Commissioner of Income Tax (2015) 371 ITR 194, the said appeal (ITA 248/15) was dismissed. Consequently, for the same reason, the present appeal (ITA 250/15) was also dismissed. The ratio decidendi is that if a similar issue has been decided by the High Court in a prior appeal involving the same assessee, and that appeal was dismissed, then a subsequent appeal raising similar issues will also be dismissed on the same grounds. No specific issue was left undecided; the appeal was disposed of.

What were the facts?

The appeal is filed by the Commissioner of Income Tax (appellant) against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated May 15, 2015. The respondent is M/s. Trans Asian Shipping Service Pvt. Ltd. The assessment year in question is 2010-2011. The ITAT's order was passed in ITA No. 140/2014. The Assessing Officer passed an order on March 30, 2013, and the Commissioner of Income Tax (Appeals) passed an order on December 22, 2013. The High Court heard the senior counsel for the appellant and considered the submissions.

What were the issues?

1. Whether the High Court should dismiss the appeal filed by the Revenue against the ITAT's order dated May 15, 2015, for Assessment Year 2010-2011. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. Revenue's Contentions: The Revenue, through its senior counsel, presented submissions. The High Court noted that similar issues were raised in ITA 248/15. The Revenue's argument implicitly relies on the expectation that the Court would decide the present appeal on its merits, or at least consider the precedent set in a related matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE SMT. JUSTICE P.V.ASHA FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 ITA.No. 250 of 2015 -------------------------- AGAINST THE ORDER IN ITA 140/2014 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 15-05-2015 APPELLANT: ---------------- THE COMMISSIONER OF INCOME TAX, C.R BUILDING, I.S PRESS ROAD, KOCHI 682 018 BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: ------------------ M/S. TRANS ASIAN SHIPPING SERVICE PVT. LTD. TRANS ASIAN CORPORATION PARK, XIV/396-C, KAKKANAD, KOCHI 682 037 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No. 250 of 2015 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: COPY OF THE ASSESSMENT ORDER DATED 30-3-2013 PASSED BY THE ASSESSING OFFICER FOR AY 2010-2011. ANNEXURE B: COPY OF CIT (APPEALS)-II, KOCHI ORDER NO. ITA-29/CIRCLE 4(2)/E/CIT-II/2013-14 DATED 22/12/2013 FOR ASSESSMENT YEAR 2010-2011. ANNEXURE C: COPY OF THE ITAT, COCHIN BENCH ORDER NO.ITA NO.140/COCH/2014 DATED 15-5-2015 FOR ASSESSMENT YEAR 2010-2011. // TRUE COPY // P.A. TO JUDGE

ANTONY DOMINIC & P.V.ASHA, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.No.250 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of October, 2015 JUDGMENT Antony Dominic, J. Heard the senior counsel for the appellant and considered the submissions made. It is seen that similar issues were raised before this Court in ITA 248/15 and that following the judgment in Trans Asian Shipping Services Private Limited v. Commissioner of Income Tax (2015) 371 ITR 194, the said appeal was dismissed. For the same reason, this appeal is only to be dismissed and we do so. Sd/- ANTONY DOMINIC JUDGE Sd/- P.V.ASHA

JUDGE jes

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