Kerala High Court
M/S.N.C John & Sons P.Ltd vs The Deputy Commissioner Of Income Tax ... on 3 July, 2012
Author: K.Vinod Chandran
Bench: Thottathil B.Radhakrishnan, K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN
&
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 3RD DAY OF JULY 2012/12TH ASHADHA 1934
ITA.No. 65 of 2012
-------------------
.NO./ IN MP.28/2010 of I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT(S)/RESPONDENT:
-----------------------
M/S.N.C JOHN & SONS P.LTD,
VAZHINCHERRY, ALAPPUZHA.
BY ADVS.SRI.ANIL D. NAIR
SRI.J.R.PREM NAVAZ
SMT.NIVEDITA A.KAMATH
RESPONDENT(S)/APPELLANT:
------------------------
THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1
ALAPPUZHA-688 001.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
BY SRI.P.K.R.MENON (SR.)
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON
03-07-2012, ALONG WITH ITA. 71/2012, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
AS
ITA.No. 65 of 2012
APPENDIX
PETITIONER'S ANNEXURES:
ANN.A: COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2003-04 ISSUED
TO THE APPELLANT.
ANN.B: COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX FOR THE
YEAR 2003-04 ISSUED TO THE APPELLANT.
ANN.C: COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH DT.12/10/2009.
ANN.D: COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH DT.9/3/2012.
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO JUDGE
AS
THOTTATHIL B.RADHAKRISHNAN
&
K.VINOD CHANDRAN, JJ.
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I.T.A.Nos.65 & 71 of 2012
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Dated this the 3rd day of July, 2012
JUDGMENT
Thottathil B.Radhakrishnan,J.
1.These appeals are filed against orders passed on miscellaneous petitions. The Income Tax Appellate Tribunal, as per those orders, recalled the orders issued earlier on appeals by the department and directed the registry to post those appeals in the normal course.
2.While the learned counsel for the appellant and the learned senior counsel for the department argued on the effect of the circular of the Cental Board of Direct Taxes (CBDT) as to whether the Revenue should prosecute matters which has a tax effect less than Rs.2 lakhs, we are of the view that such issue has to be decided on a case to case basis since even ITA.65/12 & 71/12 2 when recurring issues arise, it will be open to the Tribunal to entertain such appeals though the tax effect is below Rs.2 lakhs.
3.We are fairly impressed by the view of the department that the order passed on a miscellaneous petition could not be challenged in an IT appeal before this Court under Section 260A of the IT Act, 1961. Be that as it may, we are inclined to think that having regard to the nature of the order that is being passed hereunder, it is not necessary for us to finally express on that aspect of the matter and thereby open up for the appellant other avenues of litigation.
4.The appellant cannot be aggrieved by the re-consideration of the IT appeals pending before the Appellate Tribunal on merits. The grievance is only to the effect that the impugned order contains certain findings and observations which may adversely affect the adjudication of the appeals on merits. We, accordingly, sustain the impugned order and ITA.65/12 & 71/12 3 direct that when IT appeals 563 & 733/COCH/2008 are taken up by the Income Tax Appellate Tribunal, they shall be decided after hearing the parties and untrammelled by any findings or observations contained in the order issued on MP.Nos.28 & 29/COCH/2010.
The appeals ordered accordingly.
Sd/-
THOTTATHIL B.RADHAKRISHNAN Judge.
Sd/-
K.VINOD CHANDRAN Judge.
kkb.6/7.