Citation : 2021 Latest Caselaw 13220 Ker
Judgement Date : 24 June, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 24TH DAY OF JUNE 2021 / 3RD ASHADHA, 1943
ITA NO. 21 OF 2013
AGAINST THE ORDER IN ITA 223/2010 OF I.T.A.TRIBUNAL,COCHIN BENCH,
ERNAKULAM
APPELLANT/S:
THE COMMISSIONER OF INCOME TAX-II
COCHIN.
BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/S:
M/S. MUTHOOT BANKERS
MUTHOOT TOWERS, M.G.ROAD, ERNAKULAM, KOCHI-682035.
BY ADVS.
SMT.BOBY M.SEKHAR
SMT.DIVYA RAVINDRAN
SRI.V.P.NARAYANAN
SRI.T.M.SREEDHARAN SR.
OTHER PRESENT:
SR ADV. S SREEDHARAN.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24.06.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A. No.21/2013
-2-
JUDGMENT
S.V. Bhatti, J.
Heard learned Standing Counsel Jose Joseph for the
appellant and learned Senior Advocate S. Sreedharan for
respondent.
2. At the request of Mr. Jose Joseph the appeal stood
adjourned from time to time, from 17.02.2021 till date, to enable
him to find out and get instructions from the appellant on the
maintainability of the appeal, at the instance of the
Department, in view of the CBDT Circular.
3. The matter is taken up today. The learned Counsel
appearing for both the parties submit that having regard to the
CBDT Circular and also the view taken by this Bench on
17.03.2021 in I.T.A. Nos.281/2009, 188/2012, 1466/2009 & I.T.A. No.21/2013
101/2010 the appeal could be dismissed.
We place on record the statement of the learned Counsel
and are satisfied the appeal could be dismissed accordingly.
Hence the appeal is dismissed.
Sd/-
S.V.BHATTI JUDGE
Sd/-
BECHU KURIAN THOMAS JUDGE
jjj I.T.A. No.21/2013
APPENDIX
APPELLANT'S ANNEXURES
A : TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 29.12.2007
B : TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 04.03.2010
C : TRUE COPY OF THE LETTER DATED 28.06.2010
D : CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL DATED 27.07.2012
E : TRUE COPY OF THE CONSEQUENTIAL ORDER OF THE ASSESSING OFFICER DATED 26.07.2010
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