Order v. Commissioner Of Income Tax.[2016] 384 Itr 490 (Ker

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY, THE 8TH DAY OF SEPTEMBER 2016/17TH BHADRA, 1938 R.P.No. 643 of 2016 IN ITA.277/2010 ------------------------------------------------ AGAINST THE JUDGMENT IN ITA 277/2010 of HIGH COURT OF KERALA DATED 26-05-2016 REVIEW PETITIONER/APPELLANT IN I.T.A:--------------------------------------------------------- M/S.VANIAMPARA RUBBER CO. LTD. VAZHAKALA BUILDING, K.K. ROAD, KOTTAYAM 686 001. BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC SRI.HARAN THOMAS GEORGE SRI.GOVIND VIJAYAKUMARAN NAIR RESPONDENT/RESPONDENT IN ITA: ------------------------------------------------ THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, KOTTAYAM. R,R BY ADV. SRI.P.K.R. MENON, SC FOR INCOME TAX THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 08-09-2016, THECOURT ON THE SAME DAY PASSED THE FOLLOWING: ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - R.P. No.643 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8[th] day of September, 2016 Antony Dominic, J. ORDER This review petition has been filed by the assessee, who hadfiled I.T.A.No.277/10 which was dismissed by this court by judgmentdated 26[th] May, 2016. By the said judgment, this court upheld theorder passed by the Income Tax Appellate Tribunal, which in turnconfirmed the orders passed by the departmental authorities rejectinga revised return on the ground that it was filed belatedly. The mainground urged in the review petition is that at the time when theappeal was dismissed, the review petitioner had omitted to bring tothe notice of this court a Division Bench judgment of this court in-Chirakkal Service Cooperative Bank Ltd. v. Commissioner of Income Tax.[2016] 384 ITR 490 (Ker) 2. We heard the Senior Counsel for the review petitioner and theSenior Counsel appearing for the respondent. R.P. No.643 of 2016 : 2 : 3. On going through the judgment in Chirakkal service Co- operative Bank Limited (supra), we find that the issues dealt withtherein are in respect of belated filing of revised return. The saidjudgment and the principles laid down are certainly relevant forthe disposal of the appeal. We are, therefore, satisfied that thejudgment dismissing the appeal without adverting to the principleslaid down in the aforesaid judgment discloses a case of errorapparent on the face of the record justifying the prayer now madefor review of the judgment. Accordingly, the review petition is allowed. Judgment dated26.5.2016 dismissing ITA 277/2010 is reviewed and is recalled.Post the ITA 277/2010 for hearing. Sd/- ANTONY DOMINIC JUDGE jes Sd/- DAMA SESHADRI NAIDU JUDGE