Ita/108/2013 Of The Commissioner Of Income Tax v. Shri.a.p.vinu

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 22 DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 ITA NO. 18 OF 2011 AGAINST THE ORDER IN ITA 383/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-II COCHIN BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.A.P.VINU, ALUKKAS JEWELLERY,M.G.ROAD, ERNAKULAM, COCHIN-11 BY ADV SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 22.09.2021,ALONG WITH ITA.108/2013, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: ITA Nos.18/2011 & 108/2013 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 22 DAY OF SEPTEMBER 2021 / 31ST BHADRA, 1943 ITA NO. 108 OF 2013 AGAINST THE ORDER IN ITA 313/2011 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-II, COCHIN BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.A.P.VINU, ALUKKAS JEWELLERY,M.G.ROAD, ERNAKULAM, COCHIN-11 BY ADV SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 22.09.2021,ALONG WITH ITA.18/2011, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: J U D G M E N T [ITA Nos.18/2011, 108/2013] S.V. Bhatti, J. Appeals are at the instance of Revenue. The orders dated 05.08.2010 and 10.08.2012 in I.T.A. No.383/Coch/2007 and I.T.A. No.313/Coch/2011 of the Income Tax Appellate Tribunal,Cochin Bench, Cochin, are assailed. 2.Advocate Mr A Kumar, on instructions received from the assessee, informs the Court that the assessee has availed theoption to settle the dispute under 'Vivad Se Vishwas' scheme. 3.The Income Tax Appeals are dismissed as ineffective, for, the assessee, during the pendency of the appeals, has opted for the benefit provided under the 'Vivad Se Vishwas' scheme. ITA Nos.18/2011 & 108/2013 The assessee/Revenue, as the case may be, is given liberty to file petition to recall the instant order in the event of nottaking the request of the assessee to its logical end under theScheme. Sd/-S.V.BHATTIJUDGESd/-VIJU ABRAHAMJUDGE jjj ITA Nos.18/2011 & 108/2013 APPENDIX OF ITA 108/2013 PETITIONER ANNEXURE ANNEXURE A:TRUE COPY OF THE ASSESSMENT ORDER DATED 27/12/2006 FOR THE ASST. YEAR 2004-05.27/12/2006 FOR THE ASST. YEAR 2004-05. ANNEXURE B:TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 15/01/2006.INCOME TAX (APPEALS) DATED 15/01/2006. ANNEXURE C:TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 383/COCH/2007 DATED 30/03/2009.APPELLATE TRIBUNAL IN ITA NO. 383/COCH/2007 DATED 30/03/2009. ANNEXURE D:TRUE COPY OF THE PENALTY DATED 20/08/2009.ANNEXURE E:TRUE COPY OF THE JUDGMENT DATED 5/10/2009 IN ITA 1690/2009.ANNEXURE E:TRUE COPY OF THE JUDGMENT DATED 5/10/2009 IN ITA 1690/2009. ANNEXURE F:TRUE COPY OF THE ORDER DATED 18/02/2010 IN RP NO. 23/2010 IN ITA 1690/2009.23/2010 IN ITA 1690/2009. ANNEXURE G:TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 14/07/2010 IN ITA 383/COCH/2007.14/07/2010 IN ITA 383/COCH/2007. ANNEXURE H:TRUE COPY OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 12/01/2011TAX(APPEALS) DATED 12/01/2011 ANNEXURE I:CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL DATED 14/07/2010 IN ITA 313/COCH/2011 DATED 10/08/2012 WITH A COPY.DATED 14/07/2010 IN ITA 313/COCH/2011 DATED 10/08/2012 WITH A COPY. ITA Nos.18/2011 & 108/2013 APPENDIX OF ITA 18/2011 PETITIONER ANNEXURE ANNEXURE A:COPY OF ASSESSMENT ORDER U/S 143(3) DATED 27/12/2006 FOR THE ASSESSMENT YEAR 2004-05.27/12/2006 FOR THE ASSESSMENT YEAR 2004-05. ANNEXURE B:COPY OF THE ORDER DATED 15/01/2006 OF THE CIT(APPEALS).CIT(APPEALS). ANNEXURE C:COPY OF THE ORDER DATED 30/03/2009 OF THE INCOME TAX APPELLATE TRIBUNAL.TAX APPELLATE TRIBUNAL. ANNEXURE H:TRUE COPY OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 12/01/2011TAX(APPEALS) DATED 12/01/2011 ANNEXURE I:CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL DATED 14/07/2010 IN ITA 313/COCH/2011 DATED 10/08/2012 WITH A COPY.DATED 14/07/2010 IN ITA 313/COCH/2011 DATED 10/08/2012 WITH A COPY. ITA Nos.18/2011 & 108/2013 APPENDIX OF ITA 18/2011 PETITIONER ANNEXURE ANNEXURE A:COPY OF ASSESSMENT ORDER U/S 143(3) DATED 27/12/2006 FOR THE ASSESSMENT YEAR 2004-05.27/12/2006 FOR THE ASSESSMENT YEAR 2004-05. ANNEXURE B:COPY OF THE ORDER DATED 15/01/2006 OF THE CIT(APPEALS).CIT(APPEALS). ANNEXURE C:COPY OF THE ORDER DATED 30/03/2009 OF THE INCOME TAX APPELLATE TRIBUNAL.TAX APPELLATE TRIBUNAL. ANNEXURE D:COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT DATED 5/10/2009.DATED 5/10/2009. ANNEXURE E:COPY OF THE REVIEW PETITION FILED BEFORE THE HON'BLE HIGH COURT.HON'BLE HIGH COURT. ANNEXURE F:COPY OF THE JUDGMENT DATED 18/02/2010 OF THE HON'BLE HIGH COURT ON THE REVIEW PETITION FILED.HON'BLE HIGH COURT ON THE REVIEW PETITION FILED. ANNEXURE G:COPY OF THE ORDER DATED 8/7/2010 OF THE INCOME TAX APPELLATE TRIBUNAL.TAX APPELLATE TRIBUNAL. ANNEXURE H:CERTIFIED COPY OF THE ORDER DATED 14/07/2010 OF THE INCOME TAX APPELLATE TRIBUNAL ON THE MISC. PETITION FILED.THE INCOME TAX APPELLATE TRIBUNAL ON THE MISC. PETITION FILED.