CITY CENTRE BUILDERS & DEVELOPERS vs. COMMISSIONER OF INCOME TAX

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ITA/171/2016HC KeralaKLHC01026970201601 November 2022Author: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, on November 1, 2022, took on record the statement made by the counsel for the appellant, City Centre Builders & Developers, that the prayers in the appeal were not being pressed. Consequently, the Court dismissed the appeal as not pressed. No findings were made on the merits of the case, and no specific relief was granted or denied based on the substantive grounds of appeal. The ITAT order dated August 23, 2016, remains unchallenged on its merits due to the withdrawal of the appeal.

What were the facts?

This matter concerns Income Tax Appeal No. 171 of 2016, filed before the High Court of Kerala at Ernakulam. The appeal is directed against an order dated August 23, 2016, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA 72/2015. The appellant is City Centre Builders & Developers, located in Thrissur, represented by its authorized signatory. The respondent is the Commissioner of Income Tax, Ernakulam. The appeal was admitted for hearing on November 1, 2022. The judgment notes that the counsel for the appellant did not press the prayers made in the appeal.

What were the issues?

The judgment does not record any specific issues that the High Court had to decide, nor does it detail the arguments presented by either the assessee (appellant) or the revenue (respondent). The operative part of the judgment solely addresses the appellant's counsel not pressing the prayers in the appeal. Therefore, no questions of law or fact were adjudicated upon by the court, and no contentions from either side regarding substantive legal points are recorded.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 1ST DAY OF NOVEMBER 2022 / 10TH KARTHIKA, 1944 I.T.A. NO.171 OF 2016 (AGAINST THE ORDER DATED 23.08.2016 IN ITA 72/2015 OF I.T.A.TRIBUNAL, COCHIN BENCH) APPELLANT: CITY CENTRE BUILDERS & DEVELOPERS, CITY CENTRE, ROUND WEST, THRISSUR – 680 001 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. C A SALEEM BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI1748 SRI.P.S.SREE PRASAD RESPONDENT: COMMISSIONER OF INCOME TAX, I.S. PRESS ROAD, ERNAKULAM – 682 018 BY ADVS. SRI.P.K.R.MENON, SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 01.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.171/2016 2

JUDGMENT (Dated: 1st November, 2022)

S.V.Bhatti, J.

The counsel for the appellant does not press the prayers in the appeal. The statement is placed on record. The appeal is dismissed as not pressed.

S.V.BHATTI, JUDGE

BASANT BALAJI, JUDGE ss 3

APPENDIX OF ITA 171/2016

PETITIONER ANNEXURES ANNEXURE-A AOF THE ASSESSMENT ORDER 29.12.2006 ANNEXURE-BOF THE ORDER OF THE CIT (APPEALS)DATED 22.10.2007 ANNEXURE-COF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 15.05.2009 ANNEXURE DOF THE JUDGMENT DATED 4.1.2011 IN ITA No.420/09 ANNEXURE E AOF THE ASSESSMENT ORDER (PASSED IN REMAND PROCEEDINGS)DATED 28.03.2013 ANNEXURE-F AOF THE ORDER OF THE CIT (APPEALS) DATED 16.10.2014 ANNEXURE G AOF THE DEMAND NOTICE DATED 29.12.2014 ANNEXURE H AOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.01.2016 ANNEXURE I AOF THE JUDGMENT IN WRIT PETITION No.7668 OF 2016 DATED 2.6.2016 ANNEXURE JOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 23.08.2016

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