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 1ST OCTOBER 2009 / 9TH ASWINA 1931 WTA.No. 1 of 2007() ------------------- WTA.1/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: --------------------------------------- THE COMMISSIONER OF WEALTH-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.RAVINDRANATHA MENON, SENIOR ADVOCATE SRI.JOSE JOSEPH, SC FOR IT RESPONDENT/RESPONDENT ------------------------- M/S SHANTI WOODLANDS HOTEL AND BEACH RESORTS(P) LTD., THYCAUD, TRIVANDRUM. ADV. SRI.SANTHOSH P.ABRAHAM FOR R1 THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 01/10/2009, ALONG WITH WTA NO.33 OF 2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... W.T. Appeal Nos.1/2007 & 33/2009 .................................................................... Dated this the 1st day of October, 2009. JUDGMENT Ramachandran Nair, J. The Wealth Tax Appeals filed by the department are against orders of the Tribunal declining to entertain the departmental appeals for the reason that tax amount involved is below the limit prescribed by the CBDT for filing appeals to the Tribunal. We do not find any justification to entertain the appeals filed by the department against the orders of the Tribunal passed consistent with the CBDT instructions which are binding on the department. Consequently appeals are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms