Ita/545/2009 Of The Commissioner Of Income Tax,Cochin v. Orchid Construction And Properties Pvt.l

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 7TH DAY OF APRIL 2016/18TH CHAITHRA, 1938 ITA.No. 545 of 2009 -------------------- AGAINST THE ORDER IN ITA 688/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCHDATED 25-11-2005 APPELLANT: ------------ THE COMMMISSIONER OF INCOME TAX,COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS: ---------------- ORCHID CONSTRUCTION ANDPROPERTIES PVT LTD., XLI/821, PULLEPADY, CROSS ROAD, KALOOR, KOCHI 682 017. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07-04-2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN &ANU SIVARAMAN, JJ. = = = = = = = = = = = = = = = = = =I.T.A. No.545 of 2009= = = = = = = = = = = = = = = = = =Dated this the 7[th] day of April, 2016 JUDGMENT Thottathil B.Radhakrishnan, J. Notice was issued in this appeal without the court formulatingany question of law. The notice taken out has been returnedwith the endorsement “no such addressee”. We have examined the impugned order of the Income TaxAppellate Tribunal. The Tribunal noted that the tax amountinvolved in that appeal was less than Rs.2 lakhs and in terms ofCBDT circular dated 24.10.2005, no appeal was required to befiled unless a repetitive matter is involved or any question oflaw is involved. With the passage of time, different othercirculars have been issued, including to the effect that suchappeals need not be prosecuted except in cases where theyinvolve questions relating to the validity of any notification orthe vires of any provision. We, therefore, are of the view that sj this appeal does not merit interference with the Tribunal'sdecision and it is accordingly dismissed. sd/- Thottathil B.Radhakrishnan, Judge sd/-Anu Sivaraman, Judge /True Copy/ P.A. to Judge