Kerala High Court
C.O.Johny vs C.O.Johny on 17 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942
ITA.No.157 OF 2014
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
APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :
C.O.JOHNY,
CHERUMADATHIL HOUSE, NAZARETH ROAD,
ANGAMALY - 683 572.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :
COMMISSIONER OF INCOME TAX,
IS PRESS ROAD, KOCHI - 682 018.
R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
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:
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942
ITA.No.160 OF 2014
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
APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :
C.O.JOHNY,
CHERUMADATHIL HOUSE, NAZARETH ROAD,
ANGAMALY - 683 572.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :
COMMISSIONER OF INCOME TAX, KOCHI
I S PRESS ROAD, KOCHI - 682 018.
R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
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:
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942
ITA.No.163 OF 2014
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
APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :
C.O.JOHNY,
CHERUMADATHIL HOUSE,
NAZARETH ROAD, ANGAMALY-683572.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :
COMMISSIONER OF INCOME TAX
I S PRESS ROAD, KOCHI-682018.
R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
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:
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942
ITA.No.165 OF 2014
AGAINST THE ORDER OF I.T.A.TRIBUNAL,COCHIN BENCH IN ITA
494/COCH/2013 DATED 31-12-2013 FOR THE ASSESSMENT YEAR 2007-08
APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :
C.O.JOHNY,
CHERUMADATHIL HOUSE,
NAZARETH ROAD, ANGAMALY - 683 572.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT/ RESPONDENT/ APPELLANT/ REVENUE :
COMMISSIONER OF INCOME TAX, KOCHI
I S PRESS ROAD, KOCHI-682018.
R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
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:
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942
ITA.No.75 OF 2016
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
APPELLANT/ APPELLANT/ RESPONDENT/ ASSESSEE :
C.O.JOHNY
CHERUMADATHIL HOUSE,
NAZARETH ROAD, ANGAMALY - 683 572.
BY ADVS.
SRI.S.ARUN RAJ
SMT.C.T.SUJA
RESPONDENT/ RESPONDENT/ REVENUE :
THE COMMISSIONER OF INCOME TAX
I.S. PRESS ROAD, KOCHI - 682 018.
R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
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:
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
6
JUDGMENT
Dated this the 17th day of February 2021
S.V.Bhatti, J.
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.
2. 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.
3. The appellant/assessee as is evident, by complying
with one of the conditions viz. pendency of litigation, for availing the
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
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.
4. 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 not be envisaged today assess 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.
5. We take note of the reasonableness in the
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
not discernible today, is unable to comply with the conditions
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
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
to restore the appeals back to file and be heard on merits.
The appeals are closed.
Sd/-
S.V.BHATTI, JUDGE
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
APPENDIX OF ITA 157/2014
PETITIONER'S EXHIBITS:
ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED
28.12.2011 PASSED FOR THE AY 2007-08.
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.
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.
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
APPENDIX OF ITA 160/2014
PETITIONER'S EXHIBITS:
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.
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
APPENDIX OF ITA 163/2014
PETITIONER'S EXHIBITS:
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.
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.
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
APPENDIX OF ITA 165/2014
PETITIONER'S EXHIBITS:
ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER DATED
28/12/2011 PASSED FOR THE AY 2008-2009.
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.
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.
ITA.157/2014, ITA.160/2014, ITA.163/2014,
ITA.165/2014, ITA.75/2016 ]
APPENDIX OF ITA 75/2016
PETITIONER'S EXHIBITS:
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 2007-
2008 BY THE INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, COCHIN.
