Ita/216/2010 Of Commissioner Of Income Tax v. M/S.n.c.j.john

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 5TH JULY 2010 / 14TH ASHADHA 1932 ITA.No. 216 of 2010() --------------------- ITA.563/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONR OF INCOME TAX, KOTTAYAM BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S.N.C.J JOHN & SONS PVT.LTD, ALAPPUZHA THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05/07/2010, A/W. ITA 221/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.Ramachandran Nair &P.S.Gopinathan, JJ. ------------------------------------------- I.T.Appeal Nos.216 & 221 of 2010 ------------------------------------------- Dated this the 5[th] day of July, 2010 JUDGMENT Ramachandran Nair, J. The tribunal has rejected the appeals for the reason thatthe tax involved is below the threshold limit for maintainability ofappeal. Standing Counsel submitted that Tribunal assumption isincorrect and according to him, tax involved is above the limitfor maintainability of appeal. This is a factual issue which thedepartment can demonstrate before the Tribunal by moving anapplication for restoration of the appeals. These appeals aredismissed with the above observation. C.N.Ramachandran Nair, Judge P.S.Gopinathan, Judge cms