IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WTA.No. 37 of 2009() -------------------- AGAINST THE ORDER DATED 02/12/2005 IN WTA.96/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT/REVENUE ------------------------------------------------ THE COMMISSIONER OF WEALTH TAX (CENTRAL) COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT/ASSESSEE --------------------------------- SMT.SUDHAKANTHAN, M/S.BHIMA & BROS., ALLEPPEY. ADV. SRI.P.BALAKRISHNAN (E) THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ALONG WITH W.T.A. NO.82/2009 & CONN. CASES ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... W.T. Appeal Nos.37,82,102,103,132,142, 195,123,127, and 193 of 2009 .................................................................... Dated this the 4th day of December, 2009. JUDGMENT Ramachandran Nair, J. When the appeals were taken up for hearing, we find a grave irregularity on the part of the Tribunal in constituting a Bench with two Accountant Members in violation of Section 255(2) of the Income Tax Act. Since the constitution of the Tribunal is in express violation of the statutory provisions, the orders issued are invalid. We, therefore, declare the orders of the Tribunal as invalid and restore the appeals back to the Tribunal for hearing by a properly constituted Bench. Since the matter is pending for long, we direct the Tribunal to dispose of the appeals after notice to parties within three months from date of receipt of copy of this judgment. Since this court has recently decided a batch of Wealth Tax cases vide judgment in W.T.A. Nos.1 to 5 of 2009 and W.T.A. Nos.4,6 to 12 of 2008 and connected cases dated 24.7.2009, we 2 direct the Tribunal to go through the said judgment and follow the general principles laid down therein while deciding these appeals. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms