M/S. TRINITY ARCADE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

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ITA/48/2018HC KeralaKLHC01075265201803 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, Ernakulam, considered the memo dated August 31, 2021, filed by the appellant's counsel, Advocate Mohan Pulickkal. The memo requested that the appeal be dismissed as withdrawn. The Court accepted the memo and, accordingly, dismissed Income Tax Appeal No. 48 of 2018 as withdrawn. The judgment does not delve into the substantive issues of the original appeal or the order of the ITAT. The decision is purely procedural, based on the assessee's request to withdraw the appeal. No specific reasoning beyond the acceptance of the withdrawal memo was provided, and no ratio decidendi for future cases on substantive matters can be derived from this judgment.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 48 of 2018) filed by M/s. Trinity Arcade Private Limited against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, Ernakulam. The appeal was filed against ITA No. 43/2017 of the ITAT. The respondent in the appeal is the Commissioner of Income Tax, Kochi. The appeal was listed for hearing on September 3, 2021. A memo dated August 31, 2021, was filed by the appellant's counsel, Advocate Mohan Pulickkal, indicating a request to withdraw the appeal. This memo was placed on record and accepted by the Court.

What were the issues?

1. Whether the appeal filed by M/s. Trinity Arcade Private Limited against the order of the ITAT, Cochin Bench, in ITA No. 43/2017 should be dismissed as withdrawn. Assessee's Contention: The assessee, M/s. Trinity Arcade Private Limited, through its counsel Advocate Mohan Pulickkal, filed a memo dated August 31, 2021, requesting the dismissal of the appeal as withdrawn. No specific arguments were presented on the merits of the case. Revenue's Contention: The revenue, represented by Standing Counsel Sri Jose Joseph, did not present any arguments on the merits of the appeal. Their participation was limited to the procedural aspect of the withdrawal.

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 FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 48 OF 2018 AGAINST THE ORDER IN ITA 43/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S. TRINITY ARCADE PRIVATE LIMITED 35/268A, TRINITY HOUSE, OPP. YATRI NIVAS, N.H ROAD, MAMANGALAM, KOCHI, PIN - 682025 BY ADVS. MOHAN PULIKKAL MANJU RAJAN NARAYANAN P POTTY A.AMRUTHA VIDYADHARAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX KOCHI, 682030 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.48/2018 -2-

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

Heard Advocate Sri Mohan Pulickkal and Standing Counsel Sri Jose Joseph for parties.

Memo dated 31.08.2021 filed by Adv. Mohan Pulickkal is placed on record and accepted. ITA No.48/2018 is accordingly dismissed as withdrawn. S.V.BHATTI JUDGE VIJU ABRAHAM JUDGE jjj -3- APPENDIX OF ITA 48/2018 PETITIONER EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER DATED 26/02/2014. EXHIBIT P2OF THE ORDER DATED 07/12/2016 OF THE COMMISSIONER OF INCOME TAX(APPEALS), KOCHI. EXHIBIT P3OF THE ORDER DATED 15/02/2018 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. EXHIBIT P4OF THE COMPANY PETITION NO.91/2010 ON THE FILE OF THE COMPANY LAW BOARD, CHENNAI BENCH. EXHIBIT P5OF THE SETTLEMENT AGREEMENT DATED 12/11/2010 EXECUTED BY K.J. PAUL & ORS. EXHIBIT P6OF THE ORDER DATED 18/11/2010, PASSED BY THE COMPANY LAW BOARD, CHEENAI BENCH IN C.P.NO.91/2010.

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