THE COMMISSIONER OF INCOME TAX, CALICUT vs. SHRI.K.P.ASIF RAHMAN,ARAKKALTHODIKA P.O.

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ITA/271/2010HC KeralaKLHC01026963201008 January 2014Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its judgment dated January 8, 2014, dismissed the appeal filed by the Commissioner of Income Tax, Calicut. The Court noted that a connected matter, ITA No. 266 of 2010, which was filed against a common order and involved the same respondent-assessee, had already been considered and dismissed by the Court in its judgment dated January 6, 2014. Given this prior dismissal of a connected appeal, the High Court found no good ground to issue notice to the respondent-assessee in the present appeal. Therefore, the appeal was dismissed without proceeding to decide the substantive issues that might have been raised by the Revenue.

What were the facts?

This is an Income Tax Appeal (ITA) filed by the Commissioner of Income Tax, Calicut, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 20, 2010. The appeal concerns the assessment year(s) not explicitly stated in the provided text. The High Court of Kerala notes that a connected matter, ITA No. 266 of 2010, filed against a common order and pertaining to the same respondent-assessee, has already been considered. The High Court is informed that the appeal in ITA No. 266 of 2010 was dismissed. Consequently, the High Court finds no good ground to issue notice to the respondent-assessee in the present appeal.

What were the issues?

The primary issue before the High Court is whether to admit the appeal filed by the Revenue. The Revenue, as the appellant, seeks to challenge an order passed by the ITAT. The High Court's decision hinges on the outcome of a connected appeal, ITA No. 266 of 2010, which was filed against a common order and involved the same assessee. The Revenue's contention, implicitly, is that its appeal should be heard on merits. The Revenue relies on the fact that this appeal is connected to ITA No. 266 of 2010. The Respondent-assessee's arguments are not recorded as the High Court decided not to issue notice.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 8TH DAY OF JANUARY 2014/18TH POUSHA, 1935 ITA.No. 271 of 2010 ---------------------- AGAINST THE ORDER/JUDGMENT IN ITA 30/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 20-01-2010 APPELLANT/RESPONDENT: -------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: ------------------------------------------------ SHRI.K.P.ASIF RAHMAN, ARAKKALTHODIKA P.O., KALLAI, CALICUT PIN-673 003. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08-01- 2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

MANJULA CHELLUR,C.J. & A.M.SHAFFIQUE, J. = = = = = = = = = = = = = = = = I.T.A. No.271 of 2010 = = = = = = = = = = = = = = = = = = = = = Dated this the 8 th day of January, 2014 JUDGMENT Manjula Chellur,CJ Learned Standing Counsel brings to our notice that connected matter, i.e. ITA No.266 of 2010, which is filed against a common order, is already considered and pertaining to the present respondent-assessee as well. 2. In the light of the dismissal of the appeal filed by the Revenue, we do not find any good ground to direct the appellant to issue notice to the respondent-assessee. This appeal is dismissed in terms of judgment dated 06.01.2014 in ITA No.266 of 2010. MANJULA CHELLUR, CHIEF JUSTICE A.M.SHAFFIQUE, JUDGE.

sj8/01

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