Ita/111/2016 Of The Principal Commissioner Of Income Tax v. Smt. Suryakala Gopakumar

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 21ST DAY OF OCTOBER 2016/29TH ASWINA, 1938 ITA.No. 111 of 2016 () ----------------------- AGAINST THE ORDER/JUDGMENT IN ITA 306/COCH/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-05-2016 - ASSESSMENT YEAR 2010-2011 APPELLANT(S)/RESPONDENT/REVENUE : ------------------------------------------- THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX DEPT. RESPONDENT(S)/APPELLANT/ASSESSEE : -------------------------------------------- SMT. SURYAKALA GOPAKUMAR BY L/HEIR SH. C.P.GOPAKUMAR, VIJAYA MANGALAM, VAZHAPPALLY P.O., CHANGANACHERRY, KOTTAYAM-686 103. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21-10-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 111/16 APPENDIX APPELLANT'S ANNEXURES ANNEXURE-A :COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) DATED22.03.2013. ANNEXURE-B :COPY OF CIT (APPEALS) ORDER NO.54/TLA/CIT(A)/KTM/2013-14 DT. 06.03.2015. ANNEXURE-C :COPY OF ITAT'S ORDER NO.306/COCH/2015 DATED13.05.2016. ANNEXURE-D :COPY OF STATEMENT DATED 18.03.2013 RECORDED FROMSHRI.MANU THOMAS, BUYER OF PROPERTY. ANNEXURE-E :COPY OF ASSESSMENT ORDER AND STATEMENT OF INCOMEOFFERING CAPITAL GAIN IN THE CASE OF SHRI C.P.GOPAKUMAR, ASSESSEE'SHUSBAND. ANNEXURE-F :COPY OF CASH FLOW STATEMENT ALONG WITH COMPUTATIONOF CAPITAL GAIN OFFERED BY THE ASSESSEE AT TIME OF ASSESSMENT. //TRUE COPY// jg-24/10 PA TO JUDGE. THOTTATHIL B.RADHAKRISHNAN & DEVAN RAMACHANDRAN, JJ. .................................................................... ITA No.111 of 2016 ....................................................................Dated this the 21[st] day of October, 2016. J U D G M E N T Thottathil B.Radhakrishnan, J. 1.We have heard the learned Senior counsel for the Revenue, quitein extenso, at the stage of consideration for admission of thisincome tax appeal under Section 260A of the Income Tax Act,1961. in extenso, at the stage of consideration for admission of thisincome tax appeal under Section 260A of the Income Tax Act,1961. 2.In the course of scrutiny proceedings, the assessee, lateSmt.Suryakala was found by the Department to have had certainamounts which remained unexplained in her account. Sheexpired on 01.12.2012. Her husband Gopakumar later carriedthe proceedings representing the estate of late wife,Smt.Suryakala. The matter went up to the Income Tax AppellateTribunal. Before the Tribunal, adjudication was pithily on theissue as to whether the amount part in the account of Suryakalacould be reckoned as belonging to her. Taking note of the fact ITA111/16 that the said amount came as an investment from her husbandGopakumar, the Tribunal concluded that it was not the amountthat could be taxed at the hands of Suryakala, and therefore, notanswerable by her estate. The question whether Gopakumar hadactually shown that amount as part of capital gain is a differentissue and unnecessary to be considered while deciding the case ofSuryakala. It will always be open to the Department to deal withGopakumar's case independent of any of the findings in theimpugned order of the Tribunal for the simple reason thatGopakumar as an assessee was not a party but was onlyrepresenting the estate of Suryakala as heir at law or legalrepresentative. 3.Having examined the nature of consideration by the Tribunal, we do not see that there is any issue on law, much less anysubstantial question of law, arising for decision in this income taxappeal under Section 260A of the Act. substantial question of law, arising for decision in this income taxappeal under Section 260A of the Act. ITA111/16 3.Having examined the nature of consideration by the Tribunal, we do not see that there is any issue on law, much less anysubstantial question of law, arising for decision in this income taxappeal under Section 260A of the Act. substantial question of law, arising for decision in this income taxappeal under Section 260A of the Act. ITA111/16 The decision of the Tribunal rests exclusively on questions offacts and law, which are interlinked and intertwined, and thatdecision on questions of facts does not generate any question oflaw for consideration in this appeal. Hence, without prejudice tothe Department's proceedings, if any, which could be followed orinitiated against Gopakumar, in accordance with law, this appealis dismissed. (THOTTATHIL B.RADHAKRISHNAN, JUDGE) jg-21/10 (DEVAN RAMACHANDRAN, JUDGE)