Ita/107/2016 Of The Principal Commissioner Of Income Tax v. Siji Tono

ITA.103/2016, ITA.107/2016, ITA.108/2016 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.103 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 355/2014 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAXKOCHI-2, C.R.BUILDINGS, I.S.PRESS ROAD,KOCHI - 682 018. BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: M/S TANVEST PROPERTIES,(PAN ), FLAT NO. 12A, EXPRESS ESTATE,KALOOR, KOCHI -682 017. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIARR1 BY ADV. SRI.P.GOPINATHR1 BY ADV. SRI.K.JOHN MATHAIR1 BY ADV. SRI.JOSON MANAVALANR1 BY ADV. SRI.KURYAN THOMASR1 BY ADV. SRI.PAULOSE C. ABRAHAMR1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON03.03.2021, ALONG WITH ITA.107/2016, ITA.108/2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.103/2016, ITA.107/2016, ITA.108/2016 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.107 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 441/2015 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAXKOCHI - 2, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI- 682 018. BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: SIJI TONO,KALOOR, KOCHI - 682 017. (PAN ), FLAT NO.12A, EXPRESS ESTATE, R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIARR1 BY ADV. SRI.P.GOPINATHR1 BY ADV. SRI.K.JOHN MATHAIR1 BY ADV. SRI.JOSON MANAVALANR1 BY ADV. SRI.KURYAN THOMASR1 BY ADV. SRI.PAULOSE C. ABRAHAMR1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON03.03.2021, ALONG WITH ITA.103/2016, ITA.108/2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.103/2016, ITA.107/2016, ITA.108/2016 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 03RD DAY OF MARCH 2021 / 12TH PHALGUNA, 1942 ITA.No.108 OF 2016 AGAINST THE ORDER/JUDGMENT IN ITA 355/2014 DATED 05-02-2016OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAXKOCHI-2, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPSRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: TONO THOMAS,(PAN ), FLAT NO.12A, EXPRESS ESTATE, KALOOR, KOCHI-682017. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIARR1 BY ADV. SRI.P.GOPINATHR1 BY ADV. SRI.K.JOHN MATHAIR1 BY ADV. SRI.JOSON MANAVALANR1 BY ADV. SRI.KURYAN THOMASR1 BY ADV. SRI.PAULOSE C. ABRAHAMR1 BY ADV. SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON03.03.2021, ALONG WITH ITA.103/2016, ITA.107/2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.103/2016, ITA.107/2016, ITA.108/2016 -4- JUDGMENT [ ITA.103/2016, ITA.107/2016, ITA.108/2016 ]Dated this the 3rd day of March 2021 S.V.Bhatti,J. Appeals are at the instance of revenue. The commonorder dated 05.02.2016 of Income Tax Appellate Tribunal, Cochinbench in I.T.A Nos.355/Coch/2014, 356/Coch/2014 and441/Coch/2015 has assailed in the appeals. 2.Adv.Raja Kannan referring to the instructions receivedfrom the respondent/assessee has stated that the assessee hasavailed the option now available to an assessee under 'Vivad SeVishwas' Scheme and filed applications before the designatedauthority. These applications are being processed by theDepartment. 3.We take note of the developments, place on record thestatement of the respondent/assessee and we are of the view thatthe appeals need not be kept pending on the files of this Court [ ITA.103/2016, ITA.107/2016, ITA.108/2016 ]Dated this the 3rd day of March 2021 S.V.Bhatti,J. Appeals are at the instance of revenue. The commonorder dated 05.02.2016 of Income Tax Appellate Tribunal, Cochinbench in I.T.A Nos.355/Coch/2014, 356/Coch/2014 and441/Coch/2015 has assailed in the appeals. 2.Adv.Raja Kannan referring to the instructions receivedfrom the respondent/assessee has stated that the assessee hasavailed the option now available to an assessee under 'Vivad SeVishwas' Scheme and filed applications before the designatedauthority. These applications are being processed by theDepartment. 3.We take note of the developments, place on record thestatement of the respondent/assessee and we are of the view thatthe appeals need not be kept pending on the files of this Court We take note of the developments, place on record the ITA.103/2016, ITA.107/2016, ITA.108/2016 -5- while other options to give quietus to the dispute is availed by theassessee and therefore, these appeals can be closed. 4.Adv.Christopher Abraham appearing for theDepartment states that liberty may be preserved to theappellant/Department to seek recall of the instant order andrevive the appeals to the original number, hear and dispose of theappeals on merits, in the event of the Department finding that thecertificate in Form No.III could not be issued to the assessee/or theDepartment issues certificate in Form No.III and the assessee failsto comply with the condition imposed by the Department incertificate in Form No.III. According to him, the closure of appealsby this judgment ought not to prejudicially affect the interest ofDepartment, if the challenge to the common order dated 05.02.2016needs to be canvassed at a later point of time. 5.The Advocate appearing for the assessee/respondentdoes not oppose the submission. Hence the following order: a)I.T.A Nos.103/2016, 107/2016 and 108/2016 are closed. b)Appellant is given liberty to file petition to recall the -6- instant order in the event either the Department finds that thecertificate in Form No.III could not be issued to the assessee and/or the Department issues certificate in Form No.III and the assesseefails to comply with the condition imposed by the Department incertificate in Form No.III . Appeals are closed by granting the above liberty. Sd/-S.V.BHATTIJUDGESd/- BECHU KURIAN THOMASJUDGE -7- APPENDIX OF ITA 103/2016 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED31.12.2010. ANNEXURE BTRUE COPY OF THE APPELLATE ORDER DATED 3.3.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOCHI. ANNEXURE C TRUE COPY OF THE COMMON ORDER PASSED BYTHE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016. -8- APPENDIX OF ITA 107/2016 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED31.12.2010. ANNEXURE BTRUE COPY OF THE A APPELLATE ORDER DATED 9.6.2015 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOCHI. ANNEXURE CTRUE COPY OF THE COMMON ORDER PASSED BYTHE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016. -9- APPENDIX OF ITA 108/2016 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED31.12.2010. ANNEXURE BTRUE COPY OF THE A APPELLATE ORDER DATED 3.3.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOCHI. ANNEXURE CTRUE COPY OF THE COMMON ORDER PASSED BYTHE INCOME-TAX APPELLATE TRIBUNAL ON 5.2.2016.