IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 18TH MARCH 2009 / 27TH PHALGUNA 1930 ITA.No. 42 of 2009() -------------------- AGAINST THE ORDER IN ITA.237/COCH/2005,CO.66/COCH/2005 IN ITA.237/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: --------------------- THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SRI MULAM CLUB, THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 18/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- I. T. A. No. 42 OF 2009 -------------------------------------------- Dated this the 18th day of March, 2009 JUDGMENT Ramachandran Nair,J. Even though appeal is coming for admission, standing counsel for the revenue submitted that the issue raised in the appeal is squarely covered against the assessee by decision of this Court in COMMISSIONER OF INCOME TAX V. TRIVANDRUM CLUB, (2006) 282 I.T.R. 505 (Ker.). In the normal course we should issue notice to the assessee and hear them before allowing the appeal filed by the revenue. However, since the matter stands covered by Division Bench decision of this Court, which was followed by us in the appeals of same Club for later years, we proceed to dispose of the appeal at the admission stage. 2. Following the judgment above referred, we dispose of the appeal by setting aside the orders of the Tribunal and that of the CIT (Appeals) on exemption granted on income from honourary and 2 temporary members and remanding the matter to the assessing officer for revision of assessment after issuing notice to the assessee in terms of the judgment of this Court above referred. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3