Kerala High Court
Olam Exports (India) Ltd vs The Assistant Commissioner Of ... on 25 May, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
THURSDAY, THE 28TH DAYOF MAY 2015/7TH JYAISHTA, 1937
I.T.A.No. 19 of 2013
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AGAINST THE ORDER IN ITA513/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-05-2012
APPELLANT/APPELLANT/APPELLANT:
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OLAM EXPORTS (INDIA) LTD.
NOW OLAM AGRO INDIA LTD, BISHOP JEROME NAGAR
KOLLAM (PAN: AAACO2040D).
BY ADVS.SRI.V.ABRAHAM MARKOS
SRI.MATHEWS K.UTHUPPACHAN
SRI.BINU MATHEW
SRI.TERRY V.JAMES
SRI.B.J.JOHN PRAKASH
SRI.TOM THOMAS (KAKKUZHIYIL)
RESPONDENT/RESPONDENT:
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THE ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE - I, KOLLAM - 691 001.
R1 BY ADV. SRI.P.K.R.MENON, SR. COUNSEL, GOI (TAXES)
R1 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 28-05-2015,
ALONG WITH ITA. 45/2013, ITA. 129/2013, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
I.T.A.No. 19 of 2013
APPENDIX
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF REVISED ASSESSMENT ORDER DATED
12.11.2007 PASSED BY THE ASSESSING OFFICER.
ANNEXURE B: TRUE COPY OF APPELLATE ORDER DATED 4.2.2009
PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) II, KOCHI.
ANNEXURE C: TRUE COPY OF SECOND APPEAL DATED 16.9.2009 FILED
BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,
KOCHI.
ANNEXURE D: TRUE COPY OF ARGUMENT NOTE DATED 14.6.2011 FILED
BY THE APPELLANT'S REPRESETATIVE BEFORE THE INCOME TAX
APPELLATE TRIBUNAL, KOCHI.
ANNEXURE E: CERTIFIED COPY OF IMPUGNED ORDER DATED 25.5.2012
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI IN ITA
NO.513/COCH/2009.
// TRUE COPY //
P.A. TO JUDGE
ANTONY DOMINIC & SHAJI P.CHALY, JJ.
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I.T.A. Nos.19, 45 & 129 of 2013
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Dated this the 28th day of May,2015
JUDGMENT
Antony Dominic, J.
These appeals are filed against the orders of the Income Tax Appellate Tribunal, Cochin Bench in I.T.A.Nos.513, 515 and 516 of 2009 pertaining to the assessment years 2000-2001, 2001-2002 and 2002- 2003. By the common order impugned, the Tribunal has remanded the matter to the Assessing Officer for fresh consideration.
2. Grievance of the appellant is that though in respect of the orders under Section 148 of the Income Tax Act which were impugned before the Tribunal they had raised the question of limitation, that was not considered by the Tribunal while passing the common order. According to counsel, therefore, the order impugned needs to be interfered with.
3. However, learned Standing Counsel for the Revenue brought to our notice that the issue of limitation is not specifically raised in the grounds of appeal before the Tribunal and that therefore cannot give rise I.T.A. Nos.19, 45 & 129 of 2013 : 2 :
to a question of law to be considered in this appeal filed under Section 260A of the Act.
4. We have considered the submissions made. Although it is true that the question of limitation has not been specifically raised in the grounds of appeal, we find from Annexure D, the argument note submitted by the appellant before the Tribunal, that the question of limitation has been specifically raised. However, the order impugned show that such a question has not been considered by the Tribunal. In such circumstances, we are not impressed by the argument of the learned Standing Counsel for the Revenue that the question of limitation cannot give rise to question of law to be considered in this appeal.
5. Though it is true that the issue of limitation was not considered by the Tribunal and in that sense the order is vitiated, still having regard to the fact that the matter is remitted by the Tribunal to the Assessing Officer for fresh consideration, we feel that the grievance of the appellant will be redressed if the Assessing Officer I.T.A. Nos.19, 45 & 129 of 2013 : 3 : considers the issue of limitation also while reconsidering the matter in pursuance to the order of the Tribunal.
6. In such circumstances, we dispose of these appeals directing the Assessing Officer to consider the issue of limitation also when the assessment in respect of the assessment years mentioned above are reconsidered in pursuance to the order of the Tribunal which is impugned herein.
Appeals are disposed of accordingly.
Sd/-
ANTONY DOMINIC JUDGE Sd/-
SHAJIP. CHALY JUDGE jes