Ita/36/2015 Of M/S.time Ads & Publicity v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN &THE HONOURABLE MR.JUSTICE K.HARILAL THURSDAY, THE 5TH DAY OF FEBRUARY 2015/16TH MAGHA, 1936 ITA.No. 36 of 2015 () --------------------------------------- AGAINST THE ORDER/JUDGMENT IN ITA 226/COCH/2012 of INCOME TAX APPELLATETRIBUNAL,COCHIN BENCH DATED 12-12-2014 APPELLANT(S)/RESPONDENT IN I.T.A/ASSESSOR: ----------------------------------------------------------------------- M/S.TIME ADS & PUBLICITY, PARAMMEL HOUSE, SHENOY ROAD, KALOOR, ERNAKULAM NORTH, KOCHI-682 017. BY ADVS.SMT.V.P.SEEMANDINI (SR.) SRI.M.R.ANISON SMT.K.P.GEETHA MANI SMT.V.BHARGAVI (PANANGAD) SMT.P.A.RINUSA RESPONDENT(S)/APPELLANT IN I.T.A./REVENUE: ----------------------------------------------------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), RAVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG ITA.No. 36 of 2015 () APPENDIX PETITIONER'S EXHIBITS: RESPONDENTS'S EXHIBITS-NIL //TRUE COPY// P.A TO JUDGE THOTTATHIL B.RADHAKRISHNAN & K.HARILAL, JJ. ----------------------------------------------------------------- I.T.A.No.36 of 2015 ------------------------------------------------------------------- Dated this the 5[th] day of February, 2015 J U D G M E N T Thottathil B.Radhakrishnan, J. 1. Heard the learned senior counsel for the appellant and thelearned senior counsel for the Department.learned senior counsel for the Department. 2. Keeping aside the other questions raised by the appellant, one ofthe fundamental issues that gain acceptance is that many of theissues projected in the remand order made by this Court in theearlier round through I.T.A.No.310 of 2013 do not appear to havegained implicit and explicit consideration by the Tribunal. Thisplea cannot be turned down, having regard to the contents of theorder impugned in this appeal. Under such circumstances, weare inclined to take a lenient view and say that the matterrequires reconsideration by the Tribunal, after extending anopportunity of hearing to the appellant, which was, admittedly,not represented before the Tribunal on the date of hearing. 3.Hearing the learned senior counsel for the appellant on thegrounds and reasons as to why there was absence before theTribunalandtakingintoconsiderationthe amount involved, we are inclined to set aside the impugnedorder and remit the matter for reconsideration of the Tribunal,however on terms. In the result, the impugned order will stand vacated and theIncome Tax Appellate Tribunal, Cochin Bench will take upI.T.A.No.226/Coch/2012 (AY-2008-09) for hearing and disposalde novo, on condition that the appellant remits to the Revenuean amount of Rs.10,000/- (Rupees ten thousand only) as costswithin a period of 10 days from today. The parties are directedto mark appearance before the Tribunal on 26.2.2015. Appealordered accordingly, without expressing anything on the rivalcontentions on merits of the subject matter of the proceedingsbefore the Tribunal. (THOTTATHIL B.RADHAKRISHNAN, JUDGE) (K.HARILAL, JUDGE)