Ita/1127/2009 Of Shri.m.r.somarajan v. The Commissioner Of Income Tax, Kottayam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 11TH JANUARY 2010 / 21TH POUSHA 1931 ITA.No. 1127 of 2009() ---------------------- ITA.1178/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: --------------------------------------- SHRI.M.R.SOMARAJAN, AMBA RUBBER INDUSTRIES, THAMPALAKKADU,KANJIRAPALLY. BY ADV. SRI.P.BALAKRISHNAN (E) SRI.K.C.KIRAN RESPONDENT/RESPONDENT ------------------------- THE COMMISSIONER OF INCOME TAX,KOTTAYAM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ALONG WITH ITA NO.1173/2009 ON 11/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... I.T. Appeal Nos.1127 & 1173 of 2009 .................................................................... Dated this the 11th day of January, 2010. JUDGMENT Ramachandran Nair, J. The connected appeals are filed by the assessee challenging theorders of the Tribunal which held that C.I.T.(Appeal) rightly rejectedthe appeal for 1997-98 and 1998-99 on account of non-payment ofadmitted tax in terms of Section 249(4) of the Income Tax Act. Wehave heard Adv. Sri.P.Balakrishnan appearing for the appellant andStanding Counsel appearing for the respondent. 2. It is seen that assessments were completed based on revisedreturn filed by the assessee on 18.2.2000 declaring an income ofRs.17,96,000/- for 1997-98 and Rs.26,02,930/- for 1998-99. A surveywas conducted in the assessee's premises on 5.8.1998 and on 6.8.1998a statement was recorded wherein assessee offered to declare specified amount of income for both the years of assessments. The returns interms of the offer of the assessee was made in fact after one year fromthe date of search and the assessments are seen completed accepting the income so returned. The assessee thereafter filed appeals before theC.I.T.(Appeals) stating that assessee had prior to taking up ofassessments filed detailed letter on 20.1.2001 and revised returns werealso filed on 23.1.2001 stating that the revised returns earlier filed werenot voluntary and true, but were under compulsion by the departmentalofficers. However, we notice from the assessment orders that noobjection is made in the course of assessment against completion ofassessment based on income returned by assessee, even thoughassessee himself along with the Chartered Accountant was present.The assessee in fact had not made payment of any tax under Section140A or based on assessment. Counsel appearing for the appellantsubmitted that the appellant is in absolute poverty and he could notremit any tax. In any case the appeals are filed without payment of taxadmitted in the return and so much so, C.I.T.(Appeal) as well as theTribunal rightly found that appeals are not maintainable for non-payment of admitted tax by virtue of Section 249(4) of the Income TaxAct. We do not find any justification to deviate from the view taken bythe lower authorities. Consequently we dismiss the appeals. If the appellant is in absolute poverty, then it is for the appellant to approachthe concerned authorities for atleast waiver of interest and othercharges and for settlement of liability on remittance of tax. C.N.RAMACHANDRAN NAIRJudge pms V.K.MOHANANJudge