IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 7TH DECEMBER 2009 / 16TH AGRAHAYANA 1931 WTA.No. 43 of 2009() -------------------- WTA.102/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF WEALTH TAX(CENTRAL) COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ SHRI.LAKSHMIKANTHAN, BHIMA & BROS, ALLEPPEY. ADV. SRI.P.BALAKRISHNAN (E) THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 07/12/2009, ALONG WITH WTA NO. 46 OF 2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.T.A. Nos. 43,46 to 48,76,79 96, 134, 156 & 161 OF 2009 -------------------------------------------- Dated this the 7th day of December, 2009 JUDGMENT Ramachandran Nair, J. We notice that the Tribunal Bench consisting of two Accountant members have passed impugned orders in the appeals. Constitution of Bench in this manner is not permissible under Section 255(2) of the Income Tax Act. The Bench constituted against the provisions of the Act is not competent to hear appeals and therefore we vacate the impugned orders issued by them and restore the appeals to file of the Tribunal. Standing counsel for the revenue brought to our notice decision of a Division Bench of this Court in WTA No. 1 of 2009 which, according to him, is on the issue raised in the appeals filed before the Tribunal. The Tribunal is therefore directed to go through the judgment above referred, issue notice to parties and dispose of the appeals afresh within a period of three months from the date of 2 production of a copy of this judgment. WT Appeals are disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3