Ita/75/2016 Of C.o.johny v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.157 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA493/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY,CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX,IS PRESS ROAD, KOCHI - 682 018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.160/2014,ITA.163/2014,ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.160 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA495/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2009-10 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY,CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, KOCHII S PRESS ROAD, KOCHI - 682 018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.157/2014,ITA.163/2014,ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.163 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA496/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2010-11 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY,CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY-683572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAXI S PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.157/2014,ITA.160/2014,ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.165 OF 2014 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA494/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2008-09 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY,CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY – 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, KOCHII S PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.157/2014,ITA.160/2014,ITA.163/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.75 OF 2016 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNY,CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY – 683 572. BY ADV. SRI.S.ARUN RAJ RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE : COMMISSIONER OF INCOME TAX, KOCHII S PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.157/2014,ITA.160/2014,ITA.163/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.75 OF 2016 AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH INC.O.NO.33/COCH/2013 IN ITA 493/COCH/2013 DATED 31-12-2013 FORTHE ASSESSMENT YEAR 2007-08 APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE : C.O.JOHNYCHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572. BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJA RESPONDENT/ RESPONDENT/ REVENUE : THE COMMISSIONER OF INCOME TAXI.S. PRESS ROAD, KOCHI – 682 018. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON17.02.2021,ALONGWITHITA.157/2014,ITA.160/2014,ITA.163/2014, ITA.165/2014, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA.157/2014, ITA.160/2014, ITA.163/2014, JUDGMENT Dated this the 17th day of February 2021 S.V.Bhatti, J. On 09.02.2021, at the request of the learned Standing Counsel for respondent Adv.Jose Joseph, the appeals stand adjournedto today, to enable him to get instructions from the departmentwhether the application(s) filed by the assessee/appellant under'Vivad Se Vishwas' scheme has been received, whether theapplication is under process, if so, the time within which a decision istaken on the application filed by the assessee/appellant. 2.The learned Standing Counsel referring to theinstructions received in this behalf from the Department states thatthe assessee/appellant, in fact, has applied for availing the benefitunder the scheme; the applications are being processed; two weeksto three weeks time is required for processing the applications and toissue a certificate in Form No.III. The statement of the learnedStanding Counsel is placed on record and accepted. 3.The appellant/assessee as is evident, by complyingwith one of the conditions viz. pendency of litigation, for availing the ITA.157/2014, ITA.160/2014, ITA.163/2014, 7 benefit under the scheme has availed the option of amnestypayment. Hence, we are of the view that the process already carriedon by the department, can be completed and the certificate in FormNo.III can be issued in accordance with the scheme, to theassessee/appellant within three weeks from the date of receipt ofcopy of this judgment. Therefore, we are of the view that theappeals need not be kept pending. 4.We take note of the apprehension voiced by Adv.ArunRaj that in case the appellant/assessee does not receive certificate inForm No.III or that even after receiving the certificate for a reasonwhich cannot be envisaged today assessee fails to comply with thecondition of depositing the amount, then, liberty be granted to theassessee/appellant to seek revival of the appeals and press forhearing. 5.We take note of the reasonableness in theapprehension voiced by Adv.Arun Raj. Hence, we are of the viewthat liberty can be granted to the assessee/appellant to seek forrecall of our order and restore the appeals to file, either in the eventwhere certificate in Form No.III is not issued or where certificate inForm No.III is issued to the assessee, but the assessee for a reasonnot discernible today, is unable to comply with the conditions ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 8 5.We take note of the reasonableness in theapprehension voiced by Adv.Arun Raj. Hence, we are of the viewthat liberty can be granted to the assessee/appellant to seek forrecall of our order and restore the appeals to file, either in the eventwhere certificate in Form No.III is not issued or where certificate inForm No.III is issued to the assessee, but the assessee for a reasonnot discernible today, is unable to comply with the conditions ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ] 8 stipulated in Form No.III Certificate. Assessee is given liberty to askfor revival of the appeals by filing a petition, to recall the order andto restore the appeals back to file and be heard on merits. The appeals are closed. Sd/-S.V.BHATTI, JUDGE Sd/-BECHU KURIAN THOMAS, JUDGE RKM ITA.157/2014, ITA.160/2014, ITA.163/2014, APPENDIX OF ITA 157/2014 PETITIONER'S EXHIBITS: ANNEXURE AA TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2007-08. ANNEXURE BA TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2007-08. ANNEXURE CA TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2007-08 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ITA.157/2014, ITA.160/2014, ITA.163/2014, APPENDIX OF ITA 160/2014 PETITIONER'S EXHIBITS: ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2009-10. ANNEXURE B:A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONEROF INCOME TAX(APPEALS)-I, KOCHI FOR THE AY2009-10. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2009-10 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ITA.157/2014, ITA.160/2014, ITA.163/2014, APPENDIX OF ITA 163/2014 PETITIONER'S EXHIBITS: ANNEXURE AA TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2010-11 ANNEXURE BA TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2010-11. ANNEXURE CA TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2010-11 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ITA.157/2014, ITA.160/2014, ITA.163/2014, APPENDIX OF ITA 165/2014 PETITIONER'S EXHIBITS: ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2008-2009. ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONEROF INCOME TAX (APPEALS)-1, KOCHI FOR THE 2008-2009. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2008-2009 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ITA.157/2014, ITA.160/2014, ITA.163/2014, APPENDIX OF ITA 75/2016 PETITIONER'S EXHIBITS: ANNEXURE A:A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2007-2008 ANNEXURE B:A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/04/2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)-1,KOCHI FOR THE AY 2007-2008. ANNEXURE C:A TRUE COPY OF THE COMMON ORDER DATED 31/3/2013 PASSED IN C.O NO:33/COCH/2013 INITA NOS. 493/COCH/2013 FOR THE AY 2007-2008 BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN.