Wp(C)/7668/2016 Of M/S. City Centre Builders And Developers v. Income Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 2ND DAY OF JUNE 2016/12TH JYAISHTA, 1938 WP(C).No. 7668 of 2016 (G) --------------------------- PETITIONER : ---------------------- CITY CENTRE BUILDERS & DEVELOPERS, CITY CENTRE, ROUND WEST, THRISSUR -680 001 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. C.A.SALEEM. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD SRI.JACOB JOHN (TRIVANDRUM) RESPONDENT(S): ----------------------------- 1. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD 682 030 COCHIN BENCH, KAKKANAD 682 030 2. COMMISSIONER OF INCOME TAX, ERNAKULAM- 682 017 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), THRISSUR -680 001 CIRCLE 2(1), THRISSUR -680 001 R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7668 of 2016 (G) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12-2006 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 22-10-1997 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 15/05/2009 IN ITA NO.907/COCH/2007 EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 04-01-2011 IN ITA NO.420/09 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED IN REMAND PROCEEDINGS DATED 28/03/2013 EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY CIT (APPEALS) DATED 16/10/2014 16/10/2014 EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF CROSS OBJECTION DATED 27/04/2015 27/04/2015 EXHIBIT P8 TRUE COPY OF THE ORDER OF THE ITAT IN ITA NO.72/COCH/2015 AND CROSS OBJECTION NO .09/COCH/2015 DATED 22/01/2016 CROSS OBJECTION NO .09/COCH/2015 DATED 22/01/2016 RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE sts A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 7668 of 2016 -------------------------------------- Dated this the 2[nd] day of June, 2016 JUDGMENT The petitioner challenges Ext.P8 to the extent that the cross objection filed by the petitioner has been dismissed asinfructuous. 2.Heard the learned counsel for the petitioner and thelearned standing counsel appearing for the respondent. Heard the learned counsel for the petitioner and the 3.Cross objection is filed under Section 253(4) of theIncome Tax Act. When a cross objection is filed in an appeal,it has to be treated as an independent appeal and has to bedecided irrespective of the fact as to whether the appeal filedby the department has been dismissed on whatever grounds.There is no doubt about the above proposition. The appellateauthority was therefore not justified in rejecting the crossobjection as infructuous. Hence, this writ petition is allowed. Ext.P8 to the extentof dismissing the cross objection is set aside. There will be a direction to the first respondent to consider the cross objection No.09/Coch/2015 filed by the petitioner and final order shallbe passed after hearing the petitioner within a period of threemonths from the date of receipt of a copy of this judgment. It is made clear that the interim order dated 4.4.2016 inI.A.No.4607 of 2016 shall continue until the disposal of thecross objection. Sd/- A.M. SHAFFIQUE JUDGE Scl/3.06.2016