Disposed

C.O.Johny v. Commissioner of Income Tax

Kerala HC17 Feb 2021ITA/163/2014

Case brief

AI extract

What is this about?

The High Court adjourned outstanding income tax appeals to allow assessee to secure instructions on the status of their application under the Vivad Se Vishwas scheme, pending outcome of which the appeals remain closed with liberty to revive.

What did the court decide?

Appeals closed; liberty granted to revive appeals upon failure to receive Form III or inability to comply with scheme conditions.

C.O.Johny Vs Commissioner of Income Tax — Income Tax | Kerala HC (2021)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

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ITA.No.157 OF 2014

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AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 493/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08

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APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :

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C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572.

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BY ADV. SRI.S.ARUN RAJ

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RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :

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COMMISSIONER OF INCOME TAX, IS PRESS ROAD, KOCHI - 682 018.

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R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

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ITA.No.160 OF 2014

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AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 495/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2009-10

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APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :

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C.O.JOHNY,

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CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572.

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BY ADV. SRI.S.ARUN RAJ

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RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :

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COMMISSIONER OF INCOME TAX, KOCHI I S PRESS ROAD, KOCHI - 682 018.

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R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.157/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

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ITA.No.163 OF 2014

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AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 496/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2010-11

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APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :

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C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY-683572.

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BY ADV. SRI.S.ARUN RAJ

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RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :

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COMMISSIONER OF INCOME TAX I S PRESS ROAD, KOCHI-682018.

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R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.157/2014, ITA.160/2014, ITA.165/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶56

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

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ITA.No.165 OF 2014

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AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA 494/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2008-09

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APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :

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C.O.JOHNY, CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY – 683 572.

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BY ADV. SRI.S.ARUN RAJ

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RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :

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COMMISSIONER OF INCOME TAX, KOCHI I S PRESS ROAD, KOCHI-682018.

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R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.75/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶71

PRESENT

¶72

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶73

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

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ITA.No.75 OF 2016

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AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN C.O.NO.33/COCH/2013 IN ITA 493/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08

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APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :

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C.O.JOHNY CHERUMADATHIL HOUSE, NAZARETH ROAD, ANGAMALY - 683 572.

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BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA

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RESPONDENT/ RESPONDENT/ REVENUE :

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THE COMMISSIONER OF INCOME TAX

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I.S. PRESS ROAD, KOCHI – 682 018.

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R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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JUDGMENT

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Dated this the 17th day of February 2021

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S.V.Bhatti, J.

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On 09.02.2021, at the request of the learned Standing Counsel for respondent Adv.Jose Joseph, the appeals stand adjourned to today, to enable him to get instructions from the department whether the application(s) filed by the assessee/appellant under 'Vivad Se Vishwas' scheme has been received, whether the application is under process, if so, the time within which a decision is taken on the application filed by the assessee/appellant.

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The learned Standing Counsel referring to the instructions received in this behalf from the Department states that the assessee/appellant, in fact, has applied for availing the benefit under the scheme; the applications are being processed; two weeks to three weeks time is required for processing the applications and to issue a certificate in Form No.III. The statement of the learned Standing Counsel is placed on record and accepted.

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The appellant/assessee as is evident, by complying with one of the conditions viz. pendency of litigation, for availing the

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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benefit under the scheme has availed the option of amnesty payment. Hence, we are of the view that the process already carried on by the department, can be completed and the certificate in Form No.III can be issued in accordance with the scheme, to the assessee/appellant within three weeks from the date of receipt of copy of this judgment. Therefore, we are of the view that the appeals need not be kept pending.

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We take note of the apprehension voiced by Adv.Arun Raj that in case the appellant/assessee does not receive certificate in Form No.III or that even after receiving the certificate for a reason which cannot be envisaged today assessee fails to comply with the condition of depositing the amount, then, liberty be granted to the assessee/appellant to seek revival of the appeals and press for hearing.

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We take note of the reasonableness in the

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apprehension voiced by Adv.Arun Raj. Hence, we are of the view that liberty can be granted to the assessee/appellant to seek for recall of our order and restore the appeals to file, either in the event where certificate in Form No.III is not issued or where certificate in Form No.III is issued to the assessee, but the assessee for a reason

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not discernible today, is unable to comply with the conditions

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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stipulated in Form No.III Certificate. Assessee is given liberty to ask for revival of the appeals by filing a petition, to recall the order and

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to restore the appeals back to file and be heard on merits.

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The appeals are closed.

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Sd/-

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S.V.BHATTI, JUDGE

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Sd/-

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BECHU KURIAN THOMAS, JUDGE

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RKM

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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APPENDIX OF ITA 157/2014

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PETITIONER'S EXHIBITS:

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ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2007-08.

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ANNEXURE B A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2007-08.

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ANNEXURE C A TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2007-08 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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APPENDIX OF ITA 160/2014

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PETITIONER'S EXHIBITS:

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ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2009-10. ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)-I, KOCHI FOR THE AY 2009-10. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2009-10 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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APPENDIX OF ITA 163/2014

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PETITIONER'S EXHIBITS:

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ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2011 PASSED FOR THE AY 2010-11 ANNEXURE B A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25.04.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE AY 2010-11.

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ANNEXURE C A TRUE COPY OF THE COMMON ORDER DATED 31.12.2013 PASSING THE ORDER FOR THE AY 2010-11 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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APPENDIX OF ITA 165/2014

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PETITIONER'S EXHIBITS:

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ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2008-2009.

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ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/4/2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI FOR THE 2008-2009.

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ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/12/2013 PASSING THE ORDER FOR THE AY 2008-2009 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.

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ITA.157/2014, ITA.160/2014, ITA.163/2014, ITA.165/2014, ITA.75/2016 ]

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APPENDIX OF ITA 75/2016

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PETITIONER'S EXHIBITS:

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ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2011 PASSED FOR THE AY 2007-2008 ANNEXURE B: A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 25/04/2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)1,KOCHI FOR THE AY 2007-2008. ANNEXURE C: A TRUE COPY OF THE COMMON ORDER DATED 31/3/2013 PASSED IN C.O NO:33/COCH/2013 IN ITA NOS. 493/COCH/2013 FOR THE AY 20072008 BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN.

C.O.Johny v. Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

C.O.Johny v. Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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