Ita/32/2010 Of The Commissioner Of Income Tax, Trichur v. Shri. P.k.kannan, Wadakkanchery, Trichur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 ITA.No. 32 of 2010() -------------------- ITA.1004/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ SHRI. P.K.KANNAN, PROP. VIJAYA CONSTRUCTIONS, WADAKKANCHERY, THRISSUR DISTRICT. ADV. SRI.TONY CHACKO SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 31/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, &BHABANI PRASAD RAY, JJ. -------------------------------------------- I. T. A. No. 32 of 2010 -------------------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Ramachandran Nair, J. During hearing of this appeal, both sides submitted that appealfiled by the revenue against the very same order of the CIT (Appeals) ispending before the Tribunal. Department as produced Annexure Dwhich is the grounds of appeal filed by the revenue in their appeal filedagainst the same order of the CIT (Appeals). It is also seen thatdepartment's case with reference to Section 194C(2) is not seenconsidered by the Tribunal while disposing of the assessee's appeal.We feel that Tribunal should reconsider this appeal along with theappeal filed by the revenue against the very same order of the CIT(Appeals). We therefore allow this appeal by setting aside the order ofthe Tribunal and restore the appeal filed by the assessee to the file ofthe Tribunal for being heard along with Annexure D grounds of appealfiled by the revenue. The Tribunal will consider both the appeals on merits including applicability of Section 194C(2) and dispose of thesame. (C.N.RAMACHANDRAN NAIR)Judge. (BHABANI PRASAD RAY) Judge. kk