THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) vs. R.REGHU

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ITA/177/2014HC KeralaKLHC01026743201416 September 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM8 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals were not maintainable as their value was less than the limit stipulated by the CBDT Circular. The court relied on a Supreme Court judgment in a similar case.

What were the facts?

The Revenue filed these appeals against the orders of the Income Tax Appellate Tribunal. The tax implication in these appeals was below the limit prescribed by a CBDT Circular.

What were the issues?

The primary issue was the maintainability of the appeals based on the monetary limit prescribed by CBDT Circulars and a Supreme Court judgment.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 177 OF 2014 AGAINST THE ORDER IN ITA 291/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: R.REGHU NADATHIIL FINANCIERS, KAVANADU P.O., KOLLAM - 691 003. BY ADV SRI.S.ARUN RAJ OTHER PRESENT: ADV NAVANEETH N NATH FOR JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.09.2021, ALONG WITH ITA.172/2014, 178/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.172, 177 & 178 of 2014 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 172 OF 2014 AGAINST THE ORDER IN ITA 290/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), KOCHI BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/Appellant SHRI. R.REGHU, MADATHIL FINANCIERS KAVANADU P.O, KOLLAM 691 003. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.09.2021, ALONG WITH ITA.177 and 178 of 2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.172, 177 & 178 of 2014 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 178 OF 2014 AGAINST THE ORDER IN ITA 292/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/Appellant: SHRI.R.REGHU MADATHIL FINANCIERS, KAVANADU P.O., KOLLAM-691003. BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.09.2021, ALONG WITH ITA.177/2014 & 172/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.172, 177 & 178 of 2014 4 JUDGMENT ITA Nos.172, 177 & 178 of 2014 S.V.Bhatti, J. The Revenue is the appellant in the appeals. 2. Heard learned Standing counsel Sri Navneeth N.Nath for the appellant and Adv.S.Arunraj for respondent. 3. The value or tax implication in the appeals is less than the limit prescribed by CBDT Circular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circular and dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeals, since is less than the limit stipulated by CBDT Circular, and that the judgment of Apex Court in

ITA Nos.172, 177 & 178 of 2014 5 S.C.Naregal (supra) is applicable to these appeals as well. By referring to the Supreme Court judgment and the latest circular of CBDT, we are of the view that the appeals are not maintenable, hence dismissed. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE css/

ITA Nos.172, 177 & 178 of 2014 6 ITA No.177/2014 APPENDIX APPELLANT'S ANNEXURES: Ann.A COPY

ASST.ORDER

U/S

143(3) DTD.30.12.2009 FOR THE ASST.YEAR 2004-05. ANN.B COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 5.3.2013. ANN.C COPY OF ORDER OF ITAT ALONG WITH ONE PHOTOSTAT COPY DTD.31.1.2014. ANN.D COPY OF REMAND REPORT DTD.26.4.2011.

ITA Nos.172, 177 & 178 of 2014 7 ITA No.172/2014 APPENDIX APPELLANT'S ANNEXURES: Ann.A COPY

ASST.ORDER

U/S

143(3) DTD.30.12.2009 FOR THE ASST.YEAR 2008-09. ANN.B COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 5.3.2013. ANN.C COPY OF ORDER OF ITAT ALONG WITH ONE PHOTOSTAT COPY DTD.31.1.2014. ANN.D COPY OF REMAND REPORT DTD.26.4.2011 NO.ADGP G 5520K/2010-11.

ITA Nos.172, 177 & 178 of 2014 8 ITA NO.178/2014 APPENDIX APPELLANT'S ANNEXURES: Ann.A COPY

ASST.ORDER

U/S

143(3) DTD.30.12.2009 FOR THE ASST.YEAR 2008-09. ANN.B COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 5.3.2013. ANN.C COPY OF ORDER OF ITAT. ANN.D COPY OF REMAND REPORT DTD.26.4.2011.

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