Wp(C)/133/2015 Of Cronos Containers Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 6TH DAY OF JANUARY 2015/16TH POUSHA, 1936 WP(C).No. 133 of 2015 (N) -------------------------- PETITIONER(S): -------------------------- CRONOS CONTAINERS LIMITED THAMES HOUSE, MERE PARK, DEDMARE ROAD, MARLOW, BUCKS, SL7 1PB, ENGLAND, UNITED KINGDOM, REPRESENTED BY ITS AUTHORIZED SIGNATORY ALLEN JOSEPH. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) 6TH FLOOR, KERA BHAVAN, SRVHS ROAD, KOCHI - 682 011. 6TH FLOOR, KERA BHAVAN, SRVHS ROAD, KOCHI - 682 011. 2. THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI 682 018. INTERNATIONAL TAXATION, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI 682 018. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 133 of 2015 (N) APPENDIX PETITIONER'S EXHIBITS RESPONDENT'S EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE JJJ K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 133 of 2015------------------------------------------Dated this the 6[th] day of January, 2015 J U D G M E N T The petitioner is aggrieved with the non consideration of the appeal, produced as Ext.P2. The learned StandingCounsel appearing for the Income Tax Department pointsout that the appeal itself has been filed only on February,2014 and there are other matters pending considerationbefore the appellate authority, which have to be givenpriority. 2.The learned counsel for the petitioner howeverpoints out that the petitioner is a resident and assessee inthe United Kingdom and as per the Double TaxationAvoidance Agreement entered into between United Kingdomand India, the petitioner's business carried on within India isexempted from Income Tax. The petitioner also contendsthat it is a recurring issue which would arise in everyassessment year and the refund of tax deduction at source,has also been rejected, which is also the subject matter of the above appeal. 3. The petitioner having the claim of total exemption as per an agreement between the United Kingdom andIndia, necessarily the appeal would have to be consideredexpeditiously. In such circumstances, Ext.P2 appeal shallbe taken out of turn and the same shall be considered anddisposed of within a period of five months from today. Thepetitioner shall appear before the appellate authority on orbefore 19.01.2015 and the petitioner shall be issued with anotice, with the date of posting with acknowledgment andthere shall be no separate notice issued on the appellant. Itis made clear that this Court has not expressed anything onthe merits of the claim raised by the petitioner. Writ Petition is disposed of accordingly. Sd/-K.VINOD CHANDRAN, JUDGE