IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 28TH SEPTEMBER 2010 / 6TH ASWINA 1932 ITA.No. 713 of 2009() -------------------------- ITA.363/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANTS ------------------------------------ M/S. SUPER TRANSPORT CO., KOTHAMANGALAM. BY ADVS. SRI.KMV.PANDALAI SMTS.HEMALATHA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 28/09/2010, ALONG WITH ITA NO.975/2009 ITA NO.1020/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------- I.T. Appeal Nos. 713, 975 and 1020 of 2009 ------------------------------------------- Dated this the 28th September, 2010 JUDGMENT Ramachandran Nair, J. Heard the Senior counsel appearing for the appellant and Mr.Pandalai, Advocate appearing for the respondent- assessee. After hearing both sides and after going through the Tribunal's orders, we do not find any merit in the appeals because the Tribunal has exonerated the respondent from liability for penalty on the ground that another assessee has accepted the transaction, filed returns and paid the tax. According to the department, Sri.Sadanandan is a binami planted by the respondent and actual purchase orders are issued by the Tata Tea Limited in favour of the respondent. However, the Tribunal found that Sri.Sadanandan has not given any categoric evidence about the respondent using him as a binami. We are of the view that the findings of the Tribunal are essentially on facts and no substantial question of law has arises from IT Appeal 713/2009 & conn.case 2 the order of the Tribunal. Further, we find that penalty involved in these cases are only Rs.45,200/-, Rs.60,585/- and Rs.74,712/- respectively. We, therefore, do not find any merit in the appeals and the same are therefore dismissed. C.N.RAMACHANDRAN NAIR JUDGE K.SURENDRA MOHAN JUDGE css/