Ita/260/2015 Of The Commissioner Of Income Tax v. M/S.hotel Royale Park

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN TUESDAY, THE 22ND DAY OF NOVEMBER 2016/1ST AGRAHAYANA, 1938 ITA.No. 260 of 2015 () ----------------------- AGAINST THE ORDER/JUDGMENT IN ITA 602/COCH/2013 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 07-05-2015 - ASSESSMENT YEAR 2006-07 APPELLANT(S):/APPELLANT/REVENUE ------------ THE COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI - 692 011 BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S):/RESPONDENT/ASSESSEE -------------- M/S.HOTEL ROYALE PARK 34/1860C, KALPAKA APARTMENTS, PALARIVATTOM, KOCHI 682 025. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SMT.NIVEDITA A.KAMATH R1 BY ADV. KUM.SOUMYA PRAKASH R1 BY ADV. KUM.MEKHALA M.BENNY THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22-11-2016,ALONG WITH ITA. 272/2015, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: ITA260/15 APPENDIX //TRUE COPY// jg-20/12 PA TO JUDGE. THOTTATHIL B.RADHAKRISHNAN & DEVAN RAMACHANDRAN, JJ.DEVAN RAMACHANDRAN, JJ. .................................................................... ITA Nos.260 and 272 of 2015 .................................................................... Dated this the 22[nd] day of November, 2016. J U D G M E N T Thottathil B.Radhakrishnan, J. 1.These appeals by the Revenue are against the decision of theIncome Tax Appellate Tribunal.Income Tax Appellate Tribunal. 2.It is submitted by both sides that in the light of the judgmentrendered by a Division Bench of this Court on 03.10.2016 in ITANo.31 of 2016 and connections, a copy of which is annexedherewith, these appeals deserve to be ordered, setting aside thedecision of the Tribunal and remitting the matter forreconsideration of the Tribunal, in accordance with law.rendered by a Division Bench of this Court on 03.10.2016 in ITANo.31 of 2016 and connections, a copy of which is annexedherewith, these appeals deserve to be ordered, setting aside thedecision of the Tribunal and remitting the matter forreconsideration of the Tribunal, in accordance with law. 3.In view of the fact that the Tribunal's jurisdiction was invoked bythe respondent-assessee, we clarify that if the assessee or theRevenue seeks leave of the Tribunal to raise additional grounds inthe appeals or in opposition thereto, such request will bethe respondent-assessee, we clarify that if the assessee or theRevenue seeks leave of the Tribunal to raise additional grounds inthe appeals or in opposition thereto, such request will be ITA260&272/15 considered by the Tribunal, in accordance with law. With the aforesaid directions, the orders of the Tribunal impugnedin these appeals are set aside and the matters are remitted to theTribunal in the light of what is stated above. These appeals areordered accordingly. (THOTTATHIL B.RADHAKRISHNAN, JUDGE) jg-22/11 (DEVAN RAMACHANDRAN, JUDGE)