M/S. KOOTTUMMEL GROUPS vs. THE INCOME TAX OFFICER

PDF · subscribers
ITA/1/2019HC KeralaKLHC01095927201801 July 2021Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, recording the request made by the appellant, allowed the appeal to be withdrawn. The reasoning was based on the appellant's submission that they had applied under the Vivad Se Viswas Scheme, 2020, their application was accepted, and tax arrears were settled. Consequently, they were permitted to withdraw the appeal as stipulated under Section 4(3) of the Direct Tax Vivad Se Viswas Act, 2020. The operative direction was to allow the appeal to be withdrawn. No issues were left undecided.

What were the facts?

The appellant, M/s. Koottummel Groups, filed an appeal before the High Court of Kerala against an order of the Income Tax Appellate Tribunal, Cochin Bench, for the assessment year 2007-08. The appeal was filed against the order in ITA No. 153/Coch/2011 dated 21.11.2014. The respondent was the Income Tax Officer, Ward-3, Thiruvalla, and the Commissioner of Income Tax, Kottayam. Subsequently, the appellant applied under the Vivad Se Viswas Scheme, 2020, and this application was accepted by the Income Tax Department. The appellant also settled the tax arrears.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of the settlement under the Vivad Se Viswas Scheme, 2020, as stipulated under Section 4(3) of the Direct Tax Vivad Se Viswas Act, 2020? The appellant contended that they have applied under the Vivad Se Viswas Scheme, 2020, and their application has been accepted by the Income Tax Department. They have also settled the tax arrears. Therefore, they prayed to withdraw the appeal as permitted by Section 4(3) of the Direct Tax Vivad Se Viswas Act, 2020. The revenue did not record any specific arguments in the judgment regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 4(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

DT.21/11/2014. ANNEXURE QOF THE TDS CERTIFICATE IN FORM NO.16A DT.10/07/2006. ANNEXURE Q1OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.8.2006. ANNEXURE Q2OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.9.2006. ANNEXURE Q3OF THE TDS CERTIFICATE IN FORM NO.16A DT.10.9.2006. ANNEXURE Q4OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007. ANNEXURE Q5OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007. ANNEXURE Q6OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.2.2007. ANNEXURE Q7OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.3.2007. ANNEXURE Q8OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.4.2007. ANNEXURE ROF THE CHAPTER-IV ON CONSIGNMENT FROM THE BOOK ADVANCED ACCOUNTS BY MC SUKLA AND TS GREWAL ANNEXURE 1OF ORDER IN M.P.NO.26/COCH/2015 DT.29.10.2018.

Recent GST High Court judgments

Search GST case law →