M/S.JOSEPH GEORGE & COMPANY vs. THE CHIEF COMMISSIONER OF INCOME TAX

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ITA/67/2017HC KeralaKLHC01026143201713 September 2021Author: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon being informed by the appellant's counsel that instructions had been received to withdraw the appeal, granted the liberty to do so. Consequently, the appeal, ITA No. 67 of 2017, was dismissed as withdrawn. No findings were made on the merits of the case, and no reasoning was provided beyond the appellant's request. The operative direction was solely to dismiss the appeal as withdrawn. No issues were left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal, ITA No. 67 of 2017, was filed by M/s. Joseph George & Company against an order from the ITAT, Cochin Bench, Ernakulam. The respondent in the appeal is the Chief Commissioner of Income Tax. The specific assessment year(s) and the nature of the order under challenge before the ITAT are not detailed in this High Court judgment. The procedural history leading to this High Court appeal is also not elaborated. The matter came up for hearing before the High Court of Kerala on September 13, 2021.

What were the issues?

The High Court was not required to decide any substantive issues as the appellant sought to withdraw the appeal. Therefore, there were no questions of law or mixed law and fact for the Tribunal to decide in this instance. The appellant's counsel, Smt. Preetha S. Nair, informed the Court that she had received instructions from her client to withdraw the appeal. The respondent's counsel, Sri. Jose Joseph, was present. No arguments were presented by either side on the merits of the case.

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 VIJU ABRAHAM MONDAY, THE 13TH DAY OF SEPTEMBER 2021 / 22ND BHADRA, 1943 ITA NO. 67 OF 2017 AGAINST THE ORDER IN ITA 323/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S.JOSEPH GEORGE & COMPANY SAYANNA, PATHANAPURAM, C/O.MR.JOSEPH GEORGE, MANAGING PARTNER, VADAKKEDATH, KALLELI P.O., KONNI, PIN- BY ADV SMT.PREETHA S.NAIR RESPONDENT/S: THE CHIEF COMMISSIONER OF INCOME TAX AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN- 695003. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 13.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.67/2017 -2-

J U D G M E N T S.V.Bhatti, J.

Advocate Preetha S. Nair, counsel for appellant, referring to the instructions received from client, seeks liberty to withdraw ITA No.67/2017. ITA No.67/2017 is dismissed as withdrawn accordingly. S.V.BHATTI JUDGE VIJU ABRAHAM JUDGE jjj -3- APPENDIX OF ITA 67/2017 PETITIONER ANNEXURE ANNEXURE AOF THE ASSESSMENT ORDER UNDER SECTION 143(3) READ WITH SECTION 147 DATED 11.01.2001 ANNEXURE BOF THE ORDER OF COMMISSIONER OF INCOME TAX APPEALS DATED 20.02.2001 ANNEXURE COF THE PENALTY ORDER DATED 28.02.2007 ANNEXURE DOF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 12.05.2016 ANNEXURE EOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 19.05.2017

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