Vinod Chandran, J v. K.vinod Chandranjudge

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN& THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY, THE 25TH DAY OF JANUARY 2018 / 5TH MAGHA, 1939 ITA.No. 131 of 2012--------------------- AGAINST THE ORDER/JUDGMENT IN ITA 510/COCH/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 31-01-2012 APPELLANT(S)/RESPONDENT----------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADVS.SRI. P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT: ----------------------- M/S. BEST BAKERY & ICE CREAM PARLOUR NEAR KSRTC BUS STAND, ANGAMALY, PIN-683 572. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.J.R.PREM NAVAZ R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SMT.NIVEDITA A.KAMATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25-01-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 131 of 2012------------------- APPENDIX---------- APPELLANT(S)' ANNEXURES:-----------------------ANNEXURE A: COPY OF THE ORDER U/S.143(3) OF THE ASSESSING OFFICERDATED 29-12-2008. ANNEXURE B:COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 15-06-2010. ANNEXURE C:COPY OF THE ORDER OF THE TRIBUNAL DATED 31-01-2012.ANNEXURE D:COPY OF THE JUDGDMENT IN ITA. 1171/2009. RESPONDENT(S)' ANNEXURES: ------------------------ NIL /TRUE COPY/ PA TO JUDGE dkr K.VINOD CHANDRAN & ASHOK MENON, JJ. ------------------------------------------- I.T.A. No. 131 of 2012 ------------------------------------------- Dated this the 25[th] day of January, 2018 J U D G M E N T Vinod Chandran, J. The learned Counsel appearing for the respondent submits thatsimilar matters in which the Tribunal had relied on the decision ofanother co-ordinate bench of the Tribunal in M/s Matha Enterprises,Angamaly v. Commissioner of Income Tax, Ernakulam (ITANo.302/2010 and connected cases) have been sent back to theTribunal for fresh consideration. The above appeal also deals withthe very same subject matter. In such circumstances, the appeal isrelegated back to the Tribunal along with I.T.A.No.115/2012 andconnected cases, relating to the very same assessee, who is therespondent herein. Hence, the above appeal is also disposed ofremanding the matter to the Tribunal and vacating the order of theTribunal impugned herein.Sd/- K.VINOD CHANDRANJudge Sd/-ASHOK MENONJudge dkr