Ita/81/2018 Of Us Technology Resources Pvt. Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA,1940 ITA.No. 81 of 2018 AGAINST THE ORDER/JUDGMENT IN ITA 475/COCH/2016 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 23.5.2018 APPELLANT/S:/APPELLANT: US TECHNOLOGY RESOURCES PVT. LTD.,721, NILA, TECHNOPARK CAMPUS, KARIAVATTOM, THIRUVANANTHAPURAM - 695 581, REPRESENTED BY ITS DIRECTOR, MR.SAJHISH KOCHATTIL. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAMSRI.P.GOPINATH RESPONDENT/S:/RESPONDENT: THE COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. SRI CHRISTOPHER ABRAHAM SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.VINOD CHANDRAN & ASHOK MENON, JJ. -------------------------------------------ITA No.81 of 2018 ------------------------------------------- Dated this the 21[st] day of December, 2018 J U D G M E N T Vinod Chandran, J. The questions of law raised in this IT Appeal aresimilar to that raised in a batch of IT Appeals, whichwere disposed of by this Court by common judgment dated09.08.2018 in ITA No.38/2014 and connected matters. Allthe issues have been held in favour of the assessee andagainst the Revenue. We, hence, follow the aforesaiddecision in the case of identical appellant and allowthe instant Appeal setting aside the order of the IncomeTax Appellate Tribunal to the extent raised and thequestions answered in favour of the assessee and againstthe Revenue. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE ITA 81/18 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATHE TRUE COPY OF THE ORDER DATED 26/02/2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(I), THIRUVANANTHAPURAM, UNDER SECTION 143(3) READ WITH SECTION 92 CA OF THE ACT, FOR THE A.Y 2012-13.26/02/2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(I), THIRUVANANTHAPURAM, UNDER SECTION 143(3) READ WITH SECTION 92 CA OF THE ACT, FOR THE A.Y 2012-13. ANNEXURE BTHE TRUE COPY OF THE DIRECTIONS DATED 05/08/2016 ISSUED BY THE DRP UNDER SECTION 144C(5) OF THE ACT.05/08/2016 ISSUED BY THE DRP UNDER SECTION 144C(5) OF THE ACT. ANNEXURE CTHE TRUE COPY OF THE ORDER DATED 19/08/2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM UNDER SECTION 143(3) READ WITH SECTION 92CA READ WITH SECTION 144C OF THE ACT, FOR THE A.Y.2012-13.19/08/2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM UNDER SECTION 143(3) READ WITH SECTION 92CA READ WITH SECTION 144C OF THE ACT, FOR THE A.Y.2012-13. ANNEXURE DTHE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 10/10/2016 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH FOR THE A.Y.2012-13.(WITHOUT ANNEXURES) DATED 10/10/2016 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH FOR THE A.Y.2012-13. ANNEXURE ETHE TRUE COPY OF THE ORDER DATED 23/05/2018 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.475/COCH/2016.23/05/2018 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.475/COCH/2016. ANNEXURE FTHE TRUE COPY OF THE JUDGMENT DATED 09/08/2018 PASSED BY THIS HON'BLE COURT IN I.T.A.NO.38/2014 AND CONNECTED APPEALS.09/08/2018 PASSED BY THIS HON'BLE COURT IN I.T.A.NO.38/2014 AND CONNECTED APPEALS. jg [True Copy]