THE COMMISSIONER OF INCOME TAX, CALICUT vs. SHRI. JAFEES MOHAMMED

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ITA/59/2012HC KeralaKLHC01023981201203 June 2016Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals filed by the Revenue have become infructuous. This is due to the Income Tax Appellate Tribunal's order dated 30.11.2012, which recalled the earlier impugned order dated 25.08.2011. Consequently, the High Court dismissed the appeals as infructuous. The Court noted that it would be open for the Revenue to agitate its contentions before the Tribunal. No decision was made on the merits of the original dispute. The ratio decidendi is that an appeal becomes infructuous if the order under challenge is recalled by the appellate authority.

What were the facts?

The appeals were filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The ITAT had passed an order dated 25.08.2011, which was the subject of challenge. However, subsequently, the ITAT passed another order dated 30.11.2012, recalling its earlier impugned order. This subsequent order of the ITAT rendered the present appeals infructuous. The assessee is Shri Jafees Mohammed. The assessment years are not specified in the provided text.

What were the issues?

1. Whether the appeals filed by the Revenue have become infructuous in light of the subsequent order passed by the ITAT recalling its earlier order. (Question of law) The Revenue contended that the appeals were filed against a specific order of the ITAT. The Tribunal's subsequent order recalling that order has made the appeals infructuous. The Revenue did not present any arguments on the merits of the original dispute, as the appeals were dismissed on a procedural ground. The assessee's contentions are not recorded in the provided text.

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 MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 3RD DAY OF JUNE 2016/13TH JYAISHTA, 1938 ITA.No. 59 of 2012 () ---------------------- AGAINST THE ORDER/JUDGMENT IN ITA 718/COCH/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-08-2011 APPELLANT(S)/APPELLANT/REVENUE: ------------------------------------------ THE COMMISSIONER OF INCOME TAX, CALICUT

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT/APPELLANT: ------------------------------------------------- SHRI. JAFEES MOHAMMED SAMAR, POOKOM, PANOOR, THALASSERY, KANNUR-670 101.

BY ADV. SRI. T.M. SREEDHARAN (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03-06-2016, ALONG WITH ITA. 72/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ------------------------------------------- I.T.A. Nos. 59 & 72 of 2012 ------------------------------------------ Dated this the 3rd day of June, 2016. JUDGMENT Antony Dominic,J. In view of the order dated 30.11.2012 passed by the Tribunal recalling the impugned order, these appeals have become infructuous. Accordingly, these appeals are dismissed as infructuous. Needless to say that it will be open to the Revenue to agitate its contentions before the Tribunal. ANTONY DOMINIC, JUDGE. DAMA SESHADRI NAIDU, JUDGE. Rv

W.P.(C.) No. -2-

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