IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 15TH SEPTEMBER 2009 / 24TH BHADRA 1931 ITA.No. 552 of 2009() --------------------- ITA.626/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX,KANNUR BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S.JASMINE VASTHRALAYA, MAIN ROAD, KELAKAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 15/09/2009, ALONG WITH ITA 1194 & 1215 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No.552, 1194 & 1215 OF 2009 -------------------------------------------- Dated this the 15th day of September, 2009 JUDGMENT Ramachandran Nair, J. Appeals are filed against orders of the Tribunal declining to entertain the appeals because the tax involved is below the threshold limit for filing appeal under CBDT norms. Even though standing counsel submitted that the cases fall under exceptional clause of the notification, we do not find that the claim is tenable because under the impugned orders the first appellate authority declared eligibility of the respondent for assessment as a registered firm. Consequently, we dismiss the appeals. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2