IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 ITA.No. 131 of 2009() --------------------- AGAINST THE ORDER IN IT(SS)A.9/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- DR. SUDEEP KUMAR, "SIMI MITHUN", PUTHUIYAKAVU, KILIMANOOR, TRIVANDRUM. ADV. SRI.A.KUMAR FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I. T. A. No. 131 OF 2009 -------------------------------------------- Dated this the 26th day of November, 2009 JUDGMENT Ramachandran Nair, J. Since counsel for the assessee submitted that the matter was taken up before the Settlement Commission during the pendency of the first appeal, and liability under the assessment is settled under orders of the Settlement Commission, we dismiss the appeal as infructuous. However, if the appeal has any relevance, appellant may bring the same to the notice of this Court for reopening the matter. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2