THE COMMISSIONER OF INCOME-TAX vs. M/S. S.M.V. (FIRM)

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ITA/43/2008HC KeralaKLHC01026948200812 November 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was infructuous. This decision was based on a submission made by the learned Standing Counsel for the revenue. The submission was that the impugned order of the ITAT, which was the subject of the appeal before the High Court, had been recalled by the Tribunal itself in a miscellaneous application. Consequently, the High Court found no necessity to proceed with the appeal and rejected it as infructuous. No specific findings on the merits of the original dispute before the ITAT were made, as the appeal was disposed of on a procedural ground. The operative direction was to reject the appeal.

What were the facts?

The Commissioner of Income-tax, Thiruvananthapuram, filed an appeal before the High Court of Kerala against an order of the Income-tax Appellate Tribunal (ITAT), Cochin Bench, dated December 14, 2005. The respondent in this appeal is M/s. S.M.V. (Firm), Main Road, Kollam. The appeal was filed against the ITAT's order in ITA No. 1017/2005. The procedural history leading to the ITAT's order involved an order from the Assessing Officer dated January 27, 2004, and an order from the Commissioner of Income-tax (Appeals) dated March 4, 2005. The ITAT's order, which is the subject of the High Court appeal, is dated December 14, 2005. The CBDT's Instruction No. 2/2005 dated October 24, 2005, is also noted.

What were the issues?

The High Court had to decide whether the appeal filed by the Commissioner of Income-tax was infructuous. The revenue contended that the impugned order of the ITAT had been recalled by the Tribunal itself through a miscellaneous application. Based on this submission, the revenue argued that the appeal before the High Court had become infructuous. The judgment does not record any specific arguments from the assessee.

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 MONDAY ,THE 12TH DAY OF NOVEMBER 2018 / 21ST KARTHIKA, 1940 ITA.No. 43 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 1017/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 14-12-2005 APPELLANT/S: THE COMMISSIONER OF INCOME-TAX THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH , SC FOR IT RESPONDENT/S: M/S. S.M.V. (FIRM) MAIN ROAD, KOLLAM. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT It is submitted by the learned Standing Counsel, Government of India (taxes) that the impugned order in the appeal has been recalled by the Tribunal in a miscellaneous application filed before it. In such circumstances, the appeal is rejected as infructuous. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE

APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 27.1.2004. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) DATED 4.3.2005. ANNEXURE C CERTIFIED COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 14.12.2005. ANNEXURE D TRUE COPY OF THE CBDT'S INSTRUCTION NO.2/2005 DATED 24.10.2005.

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